Subsection 152(1) - Assessment
Cases
Ludmer v. Attorney General of Canada, 2018 QCCS 3381, aff'd 2020 QCCA 697
Hamilton JCS found that the Montreal TSO had acted improperly in making unreasonable reassessments that were contrary to advice received from...
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | recurring fee reduction amounts received for no work were income and taxable under s. 56(2) when directed to controlled company | 289 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | nature of the legal advice relied upon was unclear | 417 |
| Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) | equity-linked notes held in BVI company were portfolio investments held with a tax avoidance purpose, but were not subject to 7000(2)(d) interest accrual | 576 |
| Tax Topics - Income Tax Regulations - Regulation 7000 - Subsection 7000(2) - Paragraph 7000(2)(d) | mere possibility of locking in value accretion each year did not crystallize the maximum amount of interest respecting the year | 484 |
| Tax Topics - General Concepts - Negligence, Fiduciary Duty and Fault | damages awarded against CRA for inter alia making unreasonable reassessments | 260 |
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit | recurring fee reduction amounts received for no work were income from a source | 313 |
Archibald v. Canada, 2018 FCA 2
In the course of dismissing the taxpayer’s appeal of an assessment made on the basis that tuition fees paid to the University of Liverpool for...
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| Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b) | on-line MBA program that progressed 3-times more slowly than full-time course did not qualify | 129 |
University Hill Holdings Inc. (Formerly 589918 B.C. Ltd.) v. Canada, 2017 FCA 232
The Appellants were members of two film production tax-shelter limited partnerships (“collectively, “Glenelg”). A lawyer who was acting for...
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| Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) | settlement agreement terms were sufficiently clear to be enforceable | 248 |
Rosenberg v. Canada (National Revenue), 2016 FC 1376
Following an audit of the straddle transactions engaged in by the taxpayer for his 2006 and 2007 taxation years, the CRA auditor drafted an...
AFD Petroleum Ltd. v. Canada (Attorney General), 2016 FC 547
The taxpayer filed its claim for SR&ED deductions in reliance on s. 37(11), which provided that the form can be filed up to 12 months after the...
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| Tax Topics - Income Tax Act - Section 37 - Subsection 37(11) | missing information in T661 on technological obstacles was substantive/no remedy if T661 rejected after objection period | 356 |
AgraCity Ltd v. Canada, 2016 DTC 5006 [at 6525], 2015 FCA 288
A Barbados corporation reported substantial profits from the sale of a herbicide to Canadian farmers, and deducted amounts paid to a non-arm’s...
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| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | boundary between ss. 247(2)(a) and (b) is unresolved/inconsistent assessments of related taxpayers | 389 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 53 | inconsistent assessments of related taxpayers | 240 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 82 | inconsistent assessments of related taxpayers | 307 |
McNally v. Canada (National Revenue), 2015 FC 767
The taxpayer participated in a leveraged donation arrangement and filed his return on a timely basis. Two months later, he received a CRA...
Canada v. Last, 2014 DTC 5077 [at 6998], 2014 FCA 129
At trial, the taxpayer argued that certain expenses should have been allowed in determining his rental income, and that his gain from the...
Ficek v. Canada (Attorney General), 2013 FC 502
The taxpayer participated in a software licence donation arrangement under a registered tax shelter ("GLGI"), in which the taxpayer would acquire...
Transalta Corporation v. Canada, 2013 FCA 285
The taxpayer established at the Tax Court that certain employee share bonuses were deductible after the Crown had already conceded that employee...
Karda v. Canada, 2006 FCA 238
The taxpayer did not respond to a CRA request, made shortly before the expiry of the normal reassessment period for his 1996 year, that he provide...
Armstrong v. Canada (Attorney General), 2006 DTC 6310, 2006 FCA 119
Sharlow J.A. noted (at p. 6311) that "an amended return for a taxation year that has already been the subject of a notice of assessment does not...
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| Tax Topics - General Concepts - Res Judicata | 146 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.1) | 43 |
Canada v. Harris, 2000 DTC 6373 (FCA)
In dismissing an appeal by the Crown of a refusal to strike a statement of claim by a member of a public interest group alleging that, in granting...
Ginsberg v. Canada, 96 DTC 6372, [1996] 3 CTC 63 (FCA)
Failure of the Minister to assess the taxpayer with all due dispatch did not invalidate the assessments ultimately made.
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| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | Minister's failure to act with all due dispatch is not a basis for vacating an assessment | 118 |
| Tax Topics - Income Tax Act - Section 166 | 47 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 11 | 47 |
Schatten v. MNR, 96 DTC 6102 (FCTD)
After finding that the non-residency of the applicant was not a ground for the Minister to refuse to process her income tax returns, Reed J....
Duthie Estate v. The Queen, 95 DTC 5376, [1995] 2 CTC 157 (FCTD)
In finding that it would not have been inappropriate for the Minister to assess the taxpayer on the basis that he had disposed of personal-use...
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| Tax Topics - General Concepts - Estoppel | 87 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Start-Up and Liquidation Costs | 51 | |
| Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a) | change of use when project manager retained | 130 |
The Queen v. Guaranty Properties Ltd., 90 DTC 6363, [1990] 2 CTC 94 (FCA)
An amalgamation of two corporations under the laws of Ontario did not cause the amalgamated corporations to cease to exist for purposes of their...
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| Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(a) | amalgamation did not cause predecessors to cease to exist for liability purposes | 211 |
The Queen v. Riendeau, 90 DTC 6076, [1990] 1 CTC 141 (FCTD), aff'd 91 DTC 5416 (FCA)
Before finding that reassessments of the Minister were not invalid because they were based on a repealed provision of the Act (s.74(5)), rather...
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | citing wrong section was not a substantial and fundamental error | 172 |
The Queen v. W.H. Violette Ltd., 88 DTC 6025, [1988] 1 CTC, [1988] 1 CTC 12 (FCTD)
Since "each taxation year must be considered independently ... it is difficult, if not impossible, to conceive how a reassessment for one taxation...
Interprovincial Steel and Pipe Corp. v. The Queen, 86 DTC 6583, [1986] 2 CTC 473 (FCA)
The Minister cannot use his power of assessment to collect sums that are not exigible under the Act (even though he might be entitled to those...
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| Tax Topics - Income Tax Act - Section 164 - Subsection 164(3.1) | 23 |
The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA)
It was indicated, obiter, that the Minister was not precluded from taking a position before the Trial Division that was inconsistent with the...
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| Tax Topics - General Concepts - Accounting Principles | 35 | |
| Tax Topics - Income Tax Act - Section 181 - Subsection 181(3) | 78 |
Lipsey v. MNR, 85 DTC 5080, [1984] CTC 675 (FCTD)
Strayer, J., doubted that a judge would ever be in a position to direct the issuance of a notice of assessment because "to issue mandamus the...
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| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 1211(1) | 21 | |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 355(4) | 32 |
Sedgewick Co-operative Association Ltd. v. The Queen, 83 DTC 5455, [1984] CTC 14 (FCTD)
"[I]f the Minister has admitted through the assessment that certain facts exist, he cannot later withdraw that admission." However, as was the...
Cohen v. The Queen, 80 DTC 6250, [1980] CTC 318 (FCA)
The Minister has a statutory duty to assess the amount of tax payable on the facts as he finds them in accordance with the law as he understands...
Brown v. The Queen, 79 DTC 5421, [1979] CTC 476 (FCTD)
It was suggested that it was "an unwarranted interference by the Minister in the conduct of the affairs of [a] trust by the trustee", where, out...
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| Tax Topics - General Concepts - Estoppel | 80 | |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) | 44 | |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 47 |
Hutterian Brethren Church of Wilson v. The Queen, 79 DTC 5052, [1979] CTC 1 (FCTD), aff'd 79 DTC 5474, [1980] CTC 1 (FCA)
It was reasonable for the Minister to delay assessing incorporated Hutterian colonies pending the disposition of an appeal process concerning the...
Rodman Construction Inc. v. The Queen, 75 DTC 5038, [1975] CTC 73 (FCTD)
The non-resident taxpayer received payments on a non-interest bearing mortgage between 1964 and 1969 after showing the deed to a Revenue Canada...
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| Tax Topics - Income Tax Act - Section 16 - Subsection 16(1) | not applicable where purchase price at FMV | 103 |
Galway v. M.N.R., 74 DTC 6355, [1974] C.T.C. 454 (FCA)
After a finding at trial that a $200,500 amount was includible in the taxpayer's income, the Court of Appeal lacked the jurisdiction to grant a...
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| Tax Topics - Income Tax Act - Section 177 - Subparagraph 177(b)(iv) | 151 |
Western Minerals Ltd. v. Minister of National Revenue, 62 DTC 1163, [1962] CTC 270, [1962] S.C.R. 592
The Minister initially assessed the taxpayer for the amount shown as payable in its return and subsequently reassessed for additional tax plus...
See Also
Express Gold Refining Ltd. v. Canada (National Revenue), 2020 FC 614
ETA s. 229(1) requires that a net tax refund claimed in a return is to be paid “with all due dispatch after the return is filed.” Pentney J...
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| Tax Topics - Excise Tax Act - Section 229 - Subsection 229(1) | a taxpayer can bring a mandamus motion if CRA drags out an audit of GST/HST refund claims for ulterior or strategic reasons | 499 |
Commissioner of Taxation v Resource Capital Fund IV LP Commissioner of Taxation v Resource Capital Fund IV LP, [2019] FCAFC 51
After concluding (contrary to the finding below) that two Cayman LPs (RCF IV and RCF V) who had received assessment notices were themselves...
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| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) | source of gain was in Australia because the sale occurred pursuant to an Australian Scheme of Arrangement | 320 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (d) | mine assets included processing operations | 434 |
Finucane, Re Application for Judicial Review (Northern Ireland), [2019] UKSC 7
The applicant’s husband, a solicitor, was murdered in the presence of her and their children by Irish “loyalist” terrorists but with the...
Delia v. Agence du revenu du Québec, 2018 QCCQ 9487
The ARQ commenced a QST audit of a corporation (Motostar) after its voluntary dissolution by its sole individual shareholder (Delia) and assessed...
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| Tax Topics - Other Legislation/Constitution - Federal - Canada Business Corporations Act - Section 226 - Subsection 226(2) | assessment against dissolved corporation was void because audit commenced after its dissolution | 361 |
| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) | there was no lack of diligence of the director in considering that the accounts accurately reflected no QST payable | 401 |
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | director exercised due diligence in relying on the accuracy of company accounts | 251 |
| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) | assessment could be made of director for unremitted QST even though assessment therfor of dissolved corporation was void | 379 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) | QBCA did not provide that audit or other proceedings could be commenced against a dissolved corporation | 129 |
CBS Canada Holdings Co. v. The Queen, 2018 TCC 188, aff'd 2020 FCA 4
The Justice Department entered into a settlement agreement with the taxpayer in which it agreed to permit the taxpayer to carryforward an agreed...
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| Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) | CRA could repudiate a settlement based on factual inaccuracy only where that agreed fact had “no bearing to reality” | 359 |
ARQ v. Wesdome Gold Mines Ltd., 2018 QCCA 518 (Queb. C.A.)
The ARQ reassessed the taxpayer for its 2006 and 2007 taxation years a few days after the taxpayer had been dissolved (on March 14, 2011) in...
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| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (f) - Subparagraph (vi) | successful exploration from mine that had ceased commercial production did not extend a mine | 612 |
| Tax Topics - Other Legislation/Constitution - Federal - Canada Business Corporations Act - Section 226 - Subsection 226(2) | assessment issued in name of sub after its dissolution but also after its audit bound and was appealable by parent | 254 |
6094350 Canada Inc. and Genex Communications Inc.v. Agence du revenu du Québec, 2018 QCCQ 556, aff'd in part (rev'd on statute-barring issue) sub nom.Demers v. Agence du revenu du Québec, 2020 QCCA 681
The taxpayer, the former owner of a hockey team, argued that it was contrary to the principles of natural justice for the ARQ to assess it for...
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| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | hockey players were employees of the team | 385 |
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | tax advice that was based on clearly flawed factual assumptions could not be relied upon for defence | 426 |
Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51
After concluding (contrary to the understanding of the Commissioner) that two Caymen LPs were not themselves taxable entities for the relevant...
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| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares | private equity fund LP with 5-year holding objective realized share gain on income account | 175 |
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) | gains of a NR PE fund from disposals of Australian share investments that were managed in part in Australia were derived from Australia | 427 |
| Tax Topics - Treaties - Income Tax Conventions - Article 3 | each U.S.-resident partner of a Caymans PE LP carried on a U.S. “enterprise” | 234 |
| Tax Topics | 420 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 13 | exclusion in Art. 13 of Aust.-U.S. Treaty for real property dispositions extended to shares of Australian holding company holding mining leases through grandchild | |
| Tax Topics - General Concepts - Stare Decisis | lower court not bound by a point of law that was assumed rather than examined by a higher court | 292 |
| Tax Topics - Treaties - Income Tax Conventions - Article 6 | Art. 6 extends common law meaning of real property | 198 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (d) | shares of lithium mining and processing company were derived principally from the processing rather than mining operation and, thus, were not taxable Australian real property | 514 |
| Tax Topics - Income Tax Act - Section 218.3 - Subsection 218.3(1) - Canadian Property Mutual Fund Investment | shares of Australian mining company were primarily attributable to the processing rather than mining operations | 142 |
| Tax Topics - General Concepts - Fair Market Value - Other | processing assets of mining company were more valuable than its mining assets | 238 |
Revenue and Customs Commissioners v. Hutchinson, [2017] EWCA Civ 1075
Rio Tinto Alcan Inc. v. The Queen, 2017 CCI 67
The taxpayer (“RTA”) carried on scientific research and experimental development (“SR&ED”) directly and also as a result of SR&ED carried...
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| Tax Topics - Income Tax Act - Section 166 | curative effect of ss. 166 and 152(8) | 179 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.01) | further reassessment can carryforward balances from previous reassesment not described in 152(4.01) | 248 |
Sifto Canada Corp. v. The Queen, 2017 TCC 37
CRA accepted a voluntary disclosure by Sifto Canada that it had undercharged on its sales of rock salt to a U.S. affiliate, and reassessed...
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| Tax Topics - Treaties - Income Tax Conventions - Article 9 | agreement with the U.S. competent authority re a VDP-adjusted transfer price binds CRA even if it had not yet audited the taxpayer | 593 |
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | TNMN method was reasonable | 211 |
| Tax Topics - Income Tax Act - Section 115.1 - Subsection 115.1(1) | 115.1 not germane to subsequent inconsistent CRA assessment | 201 |
Sood v. Canada (National Revenue), 2015 FC 857
The applicant objected to the denial of his claim to the Ontario new housing rebate, and he then accepted a CRA offer to refund the difference...
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| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) | settlement agreement not according with law required to be revoked | 179 |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.5 | requested enforcement of settlement agreement was collateral attack on assessment | 160 |
Wesdome Gold Mines Ltd. v. ARQ, 2014 QCCQ 8444, partially aff'd 2018 QCCA 518
Assessments made by the ARQ of the taxpayer for its 2006 and 2007 taxation years, after it had been dissolved in connection with voluntary...
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| Tax Topics - Other Legislation/Constitution - Quebec - Business Corporations Act - Section 313 | parent of dissolved corporation should have been assessed for its taxes | 87 |
Bolton Steel Tube Co. Ltd. v. The Queen, 2014 DTC 1102 [at 3202], 2014 TCC 94
In 2007 the Minister reassessed the 1994 to 1997 taxation years of the taxpayer ("Bolton"). For 1996, the Minister added $602,998 in alleged...
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| Tax Topics - General Concepts - Evidence | terms of agreement established with regard to "factual matrix" | 116 |
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) | s. 169(3) reassessment cannot increase quantum of previous assessment | 210 |
Gallant v. The Queen, 2012 DTC 1140 [at 3233], 2012 TCC 119 (Informal Procedure)
Woods J. found that the Crown was not estopped from applying s. 118.61(4) to reduce the taxpayer's unused tuition, textbook and education tax...
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| Tax Topics - Income Tax Act - Section 118.61 | 105 |
R (Davies) v. Revenue and Customs Commissioners, [2012] 1 All ER 1048, [2011] UKSC 47
The taxpayers submitted that the court should give effect to their legitimate expectation that the test as to individual residency contained in...
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| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 519 |
Cooper v. The Queen, 2009 DTC 800, 2009 TCC 236 (Informal Procedure)
The Court had the jurisdiction to consider the computation of the payment of interest on refunds payable under the Act to the taxpayer in...
Kruco Inc. v. The Queen, 2001 DTC 668 (TCC), aff'd 2003 FCA 284
Dussault T.C.J. indicated (at p. 690) that accepting the administrative policy of the Minister in that case respecting the computation of safe...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) | safe income | 72 |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) | phantom income position rejected | 210 |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 81 |
Mierins v. The Queen, 96 DTC 1140 (TCC)
Bonner TCJ. found that the "with all due dispatch" requirement contained in s. 152(1) applied only to the initial examination of the taxpayer's...
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) | 83 |
D'Amico v. The Queen, 95 DTC 622 (TCC)
The taxpayers, along with numerous other individuals, had in their 1986 taxation years, purchased interest in limited partnerships whose units...
Taylor v. The Queen, 95 DTC 591, [1995] 2 CTC 2133 (TCC)
Before going on to find that the Minister could not be estopped from assessing the taxpayer for interest and penalties properly payable by the...
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| Tax Topics - General Concepts - Estoppel | 31 |
Ginsberg v. The Queen, 94 DTC 430 (TCC), rev'd supra.
Before finding that a delay of one and one-half years in assessing the taxpayer's return did not satisfy the "with all due dispatch" requirement...
Van Leenen v. MNR, 91 DTC 1265, [1991] 2 CTC 2442 (TCC)
In dealing with a submission that a Revenue Canada official had given the taxpayer some assurance that the taxpayer would not be assessed under s....
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | 91 |
McConnachie v. MNR, 91 DTC 873, [1991] 2 CTC 2072 (TCC)
Bonner TCJ. questioned the validity of purported notices of assessment of the taxpayer (under section 227.1) which were uninformative and somewhat...
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) | 117 |
Leung v. MNR, 91 DTC 1020, [1991] 2 CTC 2268 (TCC), rev'd 93 DTC 5467 (FCTD)
In vacating an assessment of the taxpayer pursuant to s. 227.1 of the Act and corresponding provisions of the Income Tax Act (Ontario), the...
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | s. 152(8) does not remedy substantial error | 29 |
Inland Revenue Commissioners v. Nuttall, [1990] BTC 107 (C.A.)
In finding that the Inland Revenue had the power to compromise claims for back duty where no assessment had been mailed and appealed against,...
B.M. Enterprises Ltd. v. MNR, 90 DTC 1037, [1990] 1 CTC 2094 (TCC)
An assessment issued pursuant to s. 227(10) by a supervisor within a collections branch was invalid, as the individual was not one of the...
R. v. I.R. Commrs., ex parte MFK Underwriting Agencies Ltd., [1989] BTC 561 (D.C.)
Inland Revenue correspondence respecting whether the uplift on redemption of certain U.S.-dollar index-linked bonds would be taxable on income...
J. Stollar Construction Ltd. v. MNR, 89 DTC 134 (TCC)
An original assessment which was made more than six years after the mailing by the taxpayer of its return was vacated in the absence of any...
R. v. IRC Ex parte Preston, [1985] BTC 208 (HL)
Lord Templeman stated: "that the Commissioners are guilty of 'unfairness' amounting to an abuse of power if by taking [special assessment] action...
Air Canada v. Turner, [1984] 6 WWR 346 (BCSC)
When the Legislature imposes a tax, it is the duty of the authorized officer (subject to administrative common sense) to assess that tax upon all...
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| Tax Topics - Income Tax Act - Section 221 - Subsection 221(1) - Paragraph 221(1)(f) | 107 |
Administrative Policy
25 November 2021 CTF Roundtable Q. 13, 2021-0912071C6 - ITRD Internal Evaluation process
[T]he directorate is reviewing its service model and priorities for options to reduce the turnaround time for advance income tax rulings and...
25 November 2021 CTF Roundtable Q. 12, 2021-0912081C6 - ITR Remissions and Fees
Description (similar to 2021 APFF Roundtable, Q.19) of potential remissions of ruling fees where the services standard is not met, and description...
8 October 2021 APFF Roundtable, Q.19
Regarding its increases in the hourly rates for its rulings service, the Directorate stated:
[T]he fee applicable to a File is currently $104.04...
15 June 2021 STEP Roundtable Q. 8, 2021-0887411C6 - ITRD - Remissions
The service standard for a Ruling is 90 business days commencing with the receipt of all information listed in IC 70-6, and for a Pre-ruling...
26 November 2020 STEP Roundtable Q. 16, 2020-0839921C6 - Offshore Tax Informant Update
When asked for updates on the offshore tax informant program, CRA stated:
Since the OTIP launch, there has been sustained interest in the program...
2020 IFA-YIN Seminar on COVID-19 Guidelines, Q. 13
As part of a more general response to a query as to how practitioners should contact CRA during periods impacted by COVID-19, CRA indicated that...
COVID-19: Information for Canada Revenue Agency employees: 30 March 2020: Work restrictions for critical and non-critical services
Previous COVID-19 work arrangement
On March 15, 2020 we announced that because of the COVID-19 pandemic, only employees performing critical...
Collections, audit, objections and appeals: CRA and COVID-19 28 May 2020 CRA Webpage
Suspension of reviews of most Objections
Objections related to Canadians' entitlement to benefits and credits have been identified as a critical...
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| Tax Topics - Income Tax Act - Section 222 - Subsection 222(2) | 50 | |
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | 487 |
AD-19-01 Audit Agreement and Waiver of Objection Rights Guidelines 2019-02-19
Binding nature of audit agreements recognized
An audit agreement is an agreement between the CRA and a taxpayer where the parties set out the...
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| Tax Topics - Income Tax Act - Section 169 - Subsection 169(2.2) | 446 |
27 November 2018 CTF Roundtable Q. 8, 2018-0779961C6 - RPI and Risk-Based Audits
CRA uses an integrated risk-based approach to large business compliance to identify and address the highest risk cases nationally (the Approach to...
27 November 2018 CTF Roundtable Q. 7, 2018-0779951C6 - Recent Negligence Cases
A general response to a query as to whether negligence actions brought against CRA had affected tax administration, included statements that:
5 December 2017 Roundtable, 2017-0734831C6 - 2017 TEI – Question B5
The Minister of National Revenue’s report to the Finance Committee dated May 29, 2017 indicated that a number of key changes would be...
21 November 2017 CTF Roundtable Q. 13, 2017-0724271C6 - Online Authorization Process
Under CRA’s new online authorization process, it requires that certain information contained in the request matches information it already has...
6 October 2017 APFF Roundtable Q. 18, 2017-0721691C6 F - APFF 2017 - Question 18
Over the next few weeks, access to the dedicated telephone service for those with small practices will be gradually expanded until 3,000...
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.2, 2017-0682711C6 F - Dedicated Telephone Service for Income Tax Service
The Dedicated Telephone Service ("DTS") for tax service providers, which will launch in July 2017 as a pilot project, will initially be limited to...
11 August 2015 External T.I. 2014-0527291E5 F - Remboursement de frais médicaux-CIMAD
After finding that the reversal by 2013-0490901I7 of 2001-0113237 (respecting the Ontario Healthy Homes Renovation Tax Credit) also applied to the...
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| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(3) - Paragraph 118.2(3)(b) | Quebec Tax Credit for Home-Support Services for Seniors does not reduce METC | 220 |
11 April 2016 CRA Press Release “Government of Canada cracks down on tax evasion”
[T]he Government of Canada will invest over $444 million to enhance the Canada Revenue Agency’s (CRA) ability to detect, audit, and prosecute...
8 March 2016 CRA Press Release
Recent media coverage has focused on the Canada Revenue Agency's (CRA) actions to address aggressive tax avoidance and offshore tax evasion,...
9 October 2015 APFF Roundtable Q. 25, 2015-0598321C6 F - Omission of deducting a dividend under 112(1)
In response to the specific example of a corporation which discovered that it had failed to claim the intercorporate dividend deduction in a...
May 2014 Alberta CPA Roundtable, Plenary Q.2
What are the respective functions of the Legislative Application Section (LAS) and the ITRD? Is the full text of the applicable LAS technical...
Toronto Centre Canada Revenue Agency & Professionals Group Newsletter, Vol. 13
Issue 4, December 2014
…Pilot project: Pre-ruling consultations Framework
The Income Tax Rulings Directorate (ITRD) is offering…[t]he...
5 October 2012 Roundtable, 2012-0454191C6 F - Policy on Facts in a Ruling Request
Can the CRA explain to us its policy regarding the facts submitted by the taxpayer in support of the taxpayer’s request and the questioning of...
14 January 2010 Internal T.I. 2009-0323991I7 F - Débenture échangeable et opération à terme
In determining that the treatment of a cash premium paid by the taxpayer in settling an exchangeable debenture issued by a predecessor should be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(f) | only ½ deduction under s. 20(1)(f)(ii) for premium paid on cash-settling an exchangeable debenture under pre-2010 policy, and no s. 20(1)(f) deduction for cash settlement of forward | 337 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Futures/Forwards/Hedges | premium was paid on capital account in closing out a cash-settled forward entered into in order to monetize a shareholding | 221 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | full deduction of amounts only partly, or not, deductible under s. 20(1)(f) would have caught the eye of a wise and prudent person reviewing the return | 134 |
7 December 1999 External T.I. 1999-0006715 - Right to object and appeal
What is Revenue Canada's position in respect of the shareholder's rights to file a Notice of Objection where the corporation has been dissolved? ...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Ontario - Business Corporations Act - Section 242 | assessment of dissolved corp | 165 |
28 May 1998 Internal T.I. 9811667 - PARTS I AND I.3 - NOTICE OF REASSESSMENT
An assessment under each Part of the Act is regarded as a separate assessment notwithstanding that RC may use a single notice of assessment to...
11 August 1995 Internal T.I. 9518017 - NIL ASSESSMENTS AND LOSS DETERMINATIONS
The fact that a return is now statute-barred does not negate the taxpayer's entitlement to request a determination under 152 (1.1), nor does the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.1) | 190 |
88 C.R. - Q.73
An ideal referral to the Head Office should contain a statement of facts agreed to by the District Office and the taxpayer, and arguments of each...
86 C.R. - Q.34:
The "due dispatch" requirement leaves RC with discretion, as justified by the circumstances and reasons of good administration.
Finance
Canada’s COVID-19 Economic Response Plan: Support for Canadians and Businesses 18 March 2020
Flexibility for Businesses Filing Taxes
The Canada Revenue Agency will allow all businesses to defer, until after August 31, 2020, the payment of...
Articles
Colin Campbell, "Liability for the Tax on SIFT Partnerships: A Rejoinder", 2011 Canadian Tax Journal, Vol 59, p. 709:
Suggests that the phrase "liable to" can create a liability to tax; and that, in any event, the creation of liability to tax, viewed as merely an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 222 - Subsection 222(1) - Tax debt | 124 |
Joel A. Nitikman, "The Legal Nature of Revenue Canada's Advance Rulings", Tax Litigation, Vol. VI, L. 2, 1998, p. 379.
Subsection 152(1.1) - Determination of losses
Cases
Armstrong v. Canada (Attorney General), 2006 DTC 6310, 2006 FCA 119
S.152(1.1) did not cover the circumstances of the taxpayer's case because no non-capital loss initially was reported on his return for the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Res Judicata | 146 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 82 |
Burnett v. MNR, 98 DTC 6205, [1999] 3 CTC 60 (FCA)
More than four years after the initial assessment of her 1987 return, the taxpayer requested a determination of her non-capital loss for that year...
See Also
Aallcann Wood Suppliers Inc. v. The Queen, 94 DTC 1475 (TCC)
The Minister had not been correct in taking the position that because the taxpayer had not requested a loss determination for its 1988 taxation...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Contracts | 129 |
Administrative Policy
18 November 2014 TEI Roundtable, 2014-0550351C6 - 2014 TEI Liaison Meeting, Q.E1
After the questioner noted that "Finance would support an interpretation of subsection 152(1.1) that allowed a taxpayer to request that the amount...
27 November 1995 External T.I. 9519775 - NOTICE OF DETERMINATION OF LOSSES
In response to a query as to whether it was possible to utilize investment tax credits, once they had expired, by requesting a determination of...
11 August 1995 Internal T.I. 9518017 - NIL ASSESSMENTS AND LOSS DETERMINATIONS
There are no legislated time limits on a taxpayer's request for a loss determination under s. 152(1.1). No notification that no tax is payable is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 44 |
86 C.R. - Q.27
Requests should be made to the district office; and loss determinations will only be provided when the loss as filed by the taxpayer has been...
Articles
Shelley Griffiths, "'No discretion should be uncontrained'", ; Considering the 'care and management' of Taxes and the Settlement of Tax Disputes in New Zealand and the UK," [2012] British Tax Review, No. 2, p. 167, at 183:
"The care and management discretions of the UK and New Zealand revenue authorities are quite different, notwithstanding the fact that they are...
Subsection 152(1.11)
Administrative Policy
2015 Ruling 2015-0604051R3 - Internal Reorganization
CRA provided s. 55(3)(a) rulings conditional on the U.S. parents receiving, and waiving the right to object, to GAAR assessments to reduce outside...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) - Subparagraph 55(3)(a)(iii) | note resulting from share redemption required to be vapourized on amalgamation/GAAR assessment required to reduce outside Canadian basis that US parents “paid for” by paying 5% Canadian withholding tax/rep re pubco share value being unaffected | 899 |
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1.1) | pro-rata highly dilutive stock dividend | 117 |
| Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(2) | extensive reps required re series of transactions | 47 |
Subsection 152(1.12) - When determination not to be made
See Also
Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251
The Minister made an assessment under s. 152(1.11) on the basis that the GAAR applied to reduce the paid-up capital of shares of a Canadian...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | payment by direction | 142 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | limited scope of PUC provisions reflected a policy choice | 289 |
| Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity | 72 |
Subsection 152(1.2) - Provisions applicable
See Also
IncoLimited v. The Queen, 2004 TCC 373, aff'd 2005 DTC 5110, 2005 FCA 44
The taxpayer took the position that a letter of Revenue Canada indicating the amount of non-capital losses of the taxpayer for specified years,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Drafting Style | 87 |
Administrative Policy
29 November 2016 Internal T.I. 2016-0648571I7 - Determination in respect of a partnership
CRA considers that because s. 152(1.2) effectively indicates that various of the Division I rules, including the statute-barring rules in s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.4) | 3-year deadline can be extended under s. 152(4)(a)(i) | 153 |
6 March 2012 External T.I. 2011-0420751E5 - Ability to Object to a Denial of a Dividend Refund
S. 152(1.2) permits the filing of a notice of objection to the determination of a dividend refund under s. 129 even if the amount of such...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 29 |
Subsection 152(1.4) - Determination in respect of a partnership
Cases
Canada v. 2078970 Ontario Inc., 2020 FCA 162
CRA determined that two limited partnerships did not exist because their partners were not carrying on business in common with a view to profit,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.8) | s. 152(1.8) applied to permit assessment of respective purported partners upon a final judicial determination in this appeal that the partnership did not exist | 239 |
See Also
2078970 Ontario Inc. v. The Queen, 2018 TCC 141, 2018 TCC 214
The Lux Operating Limited Partnership and the Lux Investor Limited Partnership both filed information returns reporting business losses in their...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.8) | s. 152(1.8) cannot be utilized if previous notice of determination was made after CRA had concluded that the partnership did not exist | 192 |
Administrative Policy
5 October 2018 APFF Roundtable Q. 6, 2018-0768771C6 F - Determination for a foreign partnership
Reg. 229 does not require a T5013 return to be filed respecting a partnership which does not carry on a business in Canada, and is not a Canadian...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 229 - Subsection 229(5) | where no T5013 obligation, CRA will assess the partners directly within the s. 152(4) limitations | 107 |
17 April 2018 Internal T.I. 2017-0734751I7 - 152(1.4) - Statute barred partnership return
Can the Minister may make a determination respecting a partnership information return for a fiscal year beyond the limitation period provided by...
17 April 2018 Internal T.I. 2018-0739141I7 - Amending a statute barred partnership return
The partnership with three principal partners (Partners 1, 2 and 3, all corporations) filed its T5013 for 2012 without the Minister making a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | CRA can treat late T5013 amendment request as one for direct partner assessments/partner returns generally can be amended beyond three years if no change in tax payable | 319 |
29 November 2016 Internal T.I. 2016-0648571I7 - Determination in respect of a partnership
A T5013 contains a misrepresentation attributable to neglect etc. Can the Minister make a determination under s. 152(1.4) beyond the 3-year...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.2) | s. 152(4) statute-barring rules assimilated into s. 152(1.4) | 50 |
23 April 2015 Internal T.I. 2014-0562271I7 - Amending a partnership return - limitation period
Will CRA accept an amended partnership return after the statute-barred date (where no waiver was produced within the three-year determination...
2 February 2005 Internal T.I. 2005-0111961I7 F - Reassessment of a Partner
The latest date by which the Minister could make a determination at the level of a limited partnership (BCOM) for its 2001 fiscal year pursuant to...
Articles
Anthony V. Strawson, "Should Partnership Information Returns be Filed as a Matter of Course?", Tax for the Owner-Manager, Vol. 9, No. 4, October, 2009, p. 4.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 229 | 0 |
Subsection 152(1.5)
Administrative Policy
18 October 2016 Internal T.I. 2016-0640321I7 - Subsections 152(1.5) and 244(20)
S. 244(20) and Menzies applied to deem the s. 152(1.5) notice requirement to be satisfied by sending the notice of determination to the latest...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(20) | notice of determination need not be sent to each partner | 182 |
Subsection 152(1.6)
Cases
Menzies v. The Queen, 2016 TCC 73 (Informal Procedure)
After finding that the presumption in s. 244(20), that notice to the general partner of an LP is notice to all the partners, is conclusive rather...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(20) | notice provided to a GP is irrebuttably notice to all the limited partners | 160 |
Subsection 152(1.7) - Binding effect of determination
See Also
Stewart v. The Queen, 2018 TCC 75, rev'd on TCCA s. 16.2/no abuse of process grounds 2019 FCA 235
The appellants were partners of a limited partnership (“TSI”). On March 29, 2006, the Minister issued Notices of Determination pursuant to s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Abuse of Process | abuse of process for partners to raise arguments that could have been raised by their partnership prior to its filing a discontinuance | 325 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 16.2 - Subsection 16.2(2) | discontinuance has equivalent effect to dismissal by court itself | 203 |
Cummings v. The Queen, 2009 DTC 953, 2009 TCC 310
The taxpayer was a member of a partnership which, through its counsel, entered into a settlement agreement with the Minister on March 31, 2004...
Subsection 152(1.8)
Cases
Canada v. 2078970 Ontario Inc., 2020 FCA 162
CRA determined that two limited partnerships did not exist because their partners were not carrying on business in common with a view to profit,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.4) | an s. 152(1.4) determination’s validity awaited a factual Tax Court determination of the partnership’s existence | 525 |
See Also
2078970 Ontario Inc. v. The Queen, 2018 TCC 141, 2018 TCC 214
The Minister determined that two limited partnerships did not exist because their partners were not carrying on business in common with a view to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.4) | CRA cannot issue a s. 152(1.4) notice of determination denying partnership losses on the basis that the partnership did not exist | 356 |
Subsection 152(2) - Notice of assessment
Cases
Flanagan v. The Queen, 87 DTC 5390, [1987] 2 CTC 167 (FCA)
A reassessment notice was not 'sent' within the meaning of this provision when (during a postal strike) a Revenue Canada employee attended at the...
Stephens v. The Queen, 87 DTC 5024, [1987] 1 CTC 88 (FCA)
The requirements of s. 152(2) were satisfied when a reassessment bore the words "Revenue Canada Taxation" (rather than the Department of National...
Re Charron, 84 DTC 6241, [1984] CTC 237 (FCTD)
"All that Section 152(2) of the Income Tax Act requires is that the Minister 'shall send a Notice of Assessment' ... . It was quite properly sent...
Burroughs v. The Queen, 82 DTC 6340, [1982] CTC 414 (FCTD)
A reassessment notice was sent when, during a Canadian postal strike, it was mailed to the taxpayer from a United States Post Office.
Jobin v. The Queen, 78 DTC 6538, [1978] CTC 493 (FCTD)
The Minister is not limited to pleading sections of the Act to which he referred in his Notice of Assessment.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 246 - Subsection 246(2) | 77 |
See Also
McIntyre v. MNR, 93 DTC 999, [1993] 2 CTC 2244 (TCC)
Notices of reassessment that were sent by registered mail by the Minister were returned by the post office, with the envelopes marked "unclaimed"....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(14) | 118 |
Subsection 152(3) - Liability not dependent on assessment
Cases
The Queen v. Leung, 93 DTC 5467, [1993] 2 CTC 284 (FCTD)
A reassessment of a director in respect of the aggregate amount of source deductions which the corporation had failed to make under the Act and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | notice of assessment was sufficient to put the taxpayer on notice of the particular amount claimed | 106 |
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) | 84 |
Subsection 152(3.1)
Administrative Policy
10 March 2016 Internal T.I. 2015-0614161I7 - Extended reassessment period 152(4)(b)
Where Canadian-controlled private corporation was issued an original notice of assessment for a particular taxation year on December 31, 2013, the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 27 - Subsection 27(3) | normal or extended reassessment period ends on the anniversary date | 200 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) | extended reassessment period ends on the assessment anniversary date | 44 |
29 April 2014 Internal T.I. 2013-0481581I7 - Under Remittance of Part XIII Tax
The normal reassessment period for failure to withhold at the proper rate will commence to run once an amount has been assessed under s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(10) - Paragraph 227(10)(d) | acceptance by CRA of remittance and resulting notification is not an assessment | 164 |
4 May 2006 Internal T.I. 2006-0183801I7 F - 152(3.1) Normal Reassessment Period Determination
A CRA notice of assessment dated May 3, 2003 was sent to the individual taxpayer. After referring to s. 27(4) of the Interpretation Act (and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 27 - Subsection 27(4) | Brunette followed re computing normal reassessment period | 178 |
31 October 1994 Internal T.I. 9412337 - REASSESSMENT OF STATUTE BARRED RETURN
Where an original notice of "nil" assessment is statute-barred, the Department nonetheless is entitled to revise the loss as long as it does not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | 76 |
Articles
Joint Committee, "COVID-19 Measures", 1 June 2020 Joint Committee Submission
Expansion of scope of specified extendible deadlines
It is recommended that Column 2 to the Schedule to the draft Time Limits and Other Periods...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 180 - Subsection 180(1) | 204 | |
| Tax Topics - Excise Tax Act - Section 298 - Subsection 298(1) - Paragraph 298(1)(a) | 337 |
Paragraph 152(3.1)(b)
Cases
6075240 Canada Inc. v. Canada (National Revenue), 2019 FC 642
The Minister made arbitrary assessments of the taxpayer following its failure to file some annual returns. In refusing to review the refusal of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | normal reassessment period also starts running following an arbitrary assessment | 385 |
Subsection 152(3.4)
Cases
Canada (Attorney General) v. Iris Technologies Inc., 2021 FCA 223
CRA, which had taken the view that Iris Technologies in fact had not experienced a significant decline in its qualifying revenues during COVID,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(1.6) | discretionary exercise of refusal under s. 164(1.6) was to be challenged only after the Tax Court had adjudicated the quantum of the CEWS claim under a notice of determination | 412 |
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(9) | no evidence that CRA affiant had control of records | 225 |
| Tax Topics - General Concepts - Evidence | exception from hearsay evidence rule for reliable evidence | 197 |