Mierins v. The Queen, 96 DTC 1140 (TCC)

Bonner TCJ. found that the "with all due dispatch" requirement contained in s. 152(1) applied only to the initial examination of the taxpayer's...

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After stating (at. p. 1142) that he could not "think of any good reason why (at least before the introduction of subsection 152(4.1)) a section...

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