Subsection 334(1) - Sending by Mail
Cases
Canada v. Schafer, 2000 DTC 6542 (FCA)
The appellant had been found by the trial judge not to have received a notice of assessment. The Court found that the "sent" wording of s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.1) | 52 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(7) | 34 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "deems" is irrebuttable | 68 |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 57 |
See Also
Morgan v. The King, 2025 TCC 36 (Informal Procedure)
Whether the taxpayer had timely filed his application for the Ontario component of the new housing rebate pursuant to ETA s. 256.21(1) for his...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations, No. 2 - Section 46 - Subsection 46(6) - Paragraph 46(6)(a) | evidence of taxpayer’s accountant accepted as to when she mailed the rebate application | 365 |
| Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) | substantial completion of home renovation occurred on municipal inspection approval | 196 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(7) - Paragraph 248(7)(a) | CRA presumption that application was mailed no more than 5 business days before stamped as received by CRA mailroom, was rejected | 63 |