Villeneuve v. The Queen, 2004 DTC 2258 (TCC), rev'd 2004 DTC 6077 (FCA)

Assessments could be made of the taxpayer beyond the normal assessment period in respect of an arrangement under which he paid an individual...

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The taxpayer paid an individual $8,000 in cash for making a claim on his behalf for a tax refund of $12,364 in respect of deductions for...

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