CRA cannot make a consequential reassessment where the Tax Court orders the vacating of an assessment

Following Blackburn Radio, CRA acknowledges that it does not have the authority to issue a reassessment to give effect to a Tax Court order to vacate or vary an assessment.

Neal Armstrong. Summaries of 3 June 2014 Memo 2013-0489471I7 under s. 171(1) and s. 169(1).