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In declining the taxpayer’s application, Grammond J. stated (at paras. 9 – 11): One of the objectives of section 152 … is to ensure the finality of assessments by precisely setting out the circumstances in which a reassessment can be issued. To that end, Parliament has established the normal reassessment period …. ... After referring to the submission of the taxpayer that the Act should be interpreted similarly to s. 1010(2)(a) of the Quebec Taxation Act, which provided: The Minister may … make a reassessment … within three years after the day of sending of an original assessment … for a taxation year or the day on which a fiscal return for the taxation year is filed, whichever is later Grammond J stated (at para. 16): [S]ubsection 152(3.1) … does not provide that the normal reassessment period can begin at the time when the taxpayer files a tax return, if that time is after a first notice of assessment is sent. ...

. … [T]he … courts have found that late-filed elections cannot be accepted for provisions not expressly listed in the ITA and the Regulations as allowing late-filed elections …. ...

. … The … Request was made in the context of a third-party sale of Mainland in which the CGEs would normally be available with some pre-planning. The Trusts are not seeking a tax advantage they had not considered at the time…. … The Minister’s delegate … imports equitable requirements specific to rectification and rescission without acknowledging any difference in the remedies sought. … They requested only the amendment of the Original Elections, as contemplated in subsection 85(7.1). The Minister’s delegate erred when he stated, “[y]our request is similar to the request Canada Life put forward, in which [the] ONCA said, ‘The court cannot substitute one series of transactions for another to avoid an unintended tax result’”. … I have found that the Decisions do not set out a logical and rational chain of reasoning or explanation sufficient to justify the Minister’s denial of the Second Request. ...

MNR, 87 DTC 5404, [1987] 2CTC 179 (FCTD)-- summary under Subsection 246(2) Summary Under Tax Topics- Income Tax Act- Section 246- Subsection 246(2) "[T]he term ' bona fide ', when used as an adjective, is generally taken to mean 'honestly', 'genuinely' or 'in good faith'. ...

. … Slattery … [states]: Section 241 reflects the importance of ensuring respect for a taxpayer's privacy interests, particularly as that interest relates to a taxpayer's finances. ...

Canada (National Revenue), 2017 FC 371-- summary under Subsection 152(4.2) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(4.2) alleged settlement agreement had an implied condition that a property’s legal ownership be legally consistent therewith The applicant, variously described as an estate and as a spousal trust, realized a capital gain on a deemed disposition of a property held by it on the death of the spouse in 2004, based on an appraisal of the property as having a fair market value (“FMV”) of $2.8 million, and then sold the property in 2008 for $2.25 million – so that it was precluded from carrying back the resulting capital loss to 2004. ... He stated (at paras. 46-47): [E]ven now the parties are not “ ad idem ” as to the Proposal and its basis. … [A]bsent an agreement as to the chain of title not only were the parties not in agreement about the Proposal, but the Proposal could not be legally implemented. ...

. … [T]he applicant seeks disclosure to attempt to undermine CRA’s assessing position – which forms the basis for both the proposal letter and the Reassessments. … The applicant … did not provide any analysis of Baker [[1999] 2 S.C.R. 817] factors suggesting that procedural fairness at the audit stage, following a CRA proposal letter, required disclosure of the underlying CRA analysis and other documents. … [T]he real goals of the applicant’s first Notice of Application were not to remedy alleged procedural fairness concerns, but instead were to halt and attempt to control CRA’s reassessment process. … In substance, the content of the pleading is an attempt to interfere with the Minister’s statutory duty to assess. … [A]ny allegations about procedural fairness at the audit stage can be remedied at the objection or appeal stage…. ...

Canada (Revenue Agency), 2020 FC 1156-- summary under Paragraph 13(1)(a) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Access to Information Act- Section 13- Subsection 13(1)- Paragraph 13(1)(a) all information communicated under Bermuda TIEA was protected confidential information The applicants, who were awarded damages in Ludmer regarding CRA’s conduct of its audit of their investments in an off-shore company and who had been denied full access to 8,041 out of 38,090 pages of documents that had been identified as covered by their requests under s. 6 of the Access to Information Act (“ ATIA ”), sought judicial review under s. 41 of the ATIA of CRA’s decision to exempt various of such documents from disclosure. ...

In explaining the significance of the distinction between these two alternatives, Pamel J had earlier noted the statement in IT-335R2 regarding s. 56(2) that “it is normally the … CRA … practice not to assess the same income twice. ...

Miller ought to have documented in his records,” that the “requests do not stray into the problematic type of questions identified in Cameco and BP Canada ” e.g., an attempt “ to compel Mr. ... Regarding the required disclosure of the trust ledger accounts with the law firms, she stated (at para. 59): I do not agree that the Cameco decision establishes that a taxpayer discharges their obligation to satisfy a request that is otherwise within the scope of subsection 231.1(1) with a response that they simply do not have those documents in their possession. … [A] taxpayer is required to exercise reasonable efforts to obtain and provide to the Minister information and documentation that should be in its books and records. ...