25 March 2021 CBA Commodity Taxes Roundtable, Q.2

Policy Tabs

Summaries

Summary Under

second appraiser assigned on s. 191(3) appraisal appeal, who generally reviews original report

At a prior Roundtable, CRA indicated that on receipt of a builder's objection to a reassessment under s. 191(3), where the issue is the FMV of the...

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Summary Under

CRA will assign a second appraiser on an appraisal appeal, who reviews the original appraisal

CRA seemed to confirm that where a builder appeals a CRA assessment made under ETA s. 191(3) that challenged the FMV used by the builder at the...

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