Shreedhar – Tax Court of Canada finds that a taxpayer can appeal a nil assessment of tax if it includes some interest

Boyle J found that the doctrine that a taxpayer cannot appeal a nil assessment does not apply to a notice of assessment which assesses nil tax but also includes interest (in this case, $2.10).

Neal Armstrong. Summary of Shreedhar v. The Queen, 2016 TCC 254 under s. 169(1).