Section 110.4

Table of Contents

Subsection 110.4(1)

Cases

Miller v. The Queen, 93 DTC 5035, [1993] 1 CTC 269 (FCA)

There was no statutory authority to allow an amendment of the taxpayer's original election which he now considered to be desirable as a result of the Crown's disallowance of most of his claim for an RRSP deduction for the year in question.