Joint Committee makes submissions on proposed s. 152(9) amendment

Although draft legislation has not yet been released to implement the April 2015 Budget proposal to amend s. 152(9) "to clarify" that CRA and the courts "may increase or adjust an amount included in an assessment that is under objection or appeal at any time, provided the total amount of the assessment does not increase," the Joint Committee has made submissions on the scope of the proposed amendment, including that it should not affect the operation of the normal statute-barring rules, undercut settlements, or adversely interact with the rules for issue specification by large corporations.

Neal Armstrong. See Joint Committee Submissions.