Subsection 152(1) - Assessment
Cases
Ludmer v. Attorney General of Canada, 2018 QCCS 3381
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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 | 275 |
| 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 | 405 |
| 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 | 540 |
| 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 | 454 |
| Tax Topics - General Concepts - Negligence and Fiduciary Duty | damages awarded against CRA for inter alia making unreasonable reassessments | 252 |
| Tax Topics - Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit | recurring fee reduction amounts received for no work were income from a source | 299 |
Archibald v. Canada, 2018 FCA 2
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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 | 121 |
University Hill Holdings Inc. (Formerly 589918 B.C. Ltd.) v. Canada, 2017 FCA 232
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| Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) | settlement agreement terms were sufficiently clear to be enforceable | 226 |
Rosenberg v. Canada (National Revenue), 2016 FC 1376
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AFD Petroleum Ltd. v. Canada (Attorney General), 2016 FC 547
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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 | 339 |
AgraCity Ltd v. Canada, 2016 DTC 5006 [at 6525], 2015 FCA 288
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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 | 347 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 53 | inconsistent assessments of related taxpayers | 228 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 82 | inconsistent assessments of related taxpayers | 281 |
McNally v. Canada (National Revenue), 2015 FC 767
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Canada v. Last, 2014 DTC 5077 [at 6998], 2014 FCA 129
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Ficek v. Canada (Attorney General), 2013 FC 502
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Transalta Corporation v. Canada, 2013 FCA 285
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Karda v. Canada, 2006 FCA 238
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Armstrong v. Canada (Attorney General), 2006 DTC 6310, 2006 FCA 119
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| Tax Topics - General Concepts - Res Judicata | 140 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.1) | 41 |
Canada v. Harris, 2000 DTC 6373 (FCA)
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Ginsberg v. Canada, 96 DTC 6372, [1996] 3 CTC 63 (FCA)
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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 | 112 |
| Tax Topics - Income Tax Act - Section 166 | 45 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 11 | 45 |
Schatten v. MNR, 96 DTC 6102 (FCTD)
Duthie Estate v. The Queen, 95 DTC 5376 (FCTD)
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| Tax Topics - General Concepts - Estoppel | 85 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Start-Up and Liquidation Costs | 49 | |
| Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a) | change of use when project manager retained | 128 |
The Queen v. Guaranty Properties Ltd., 90 DTC 6363 (FCA)
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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 | 205 |
The Queen v. Riendeau, 90 DTC 6076 (FCTD), aff'd 91 DTC 5416 (FCA)
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | 125 |
The Queen v. W.H. Violette Ltd., 88 DTC 6025, [1988] 1 CTC (FCTD)
Interprovincial Steel and Pipe Corp. v. The Queen, 86 DTC 6583, [1986] 2 CTC 473 (FCA)
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| Tax Topics - Income Tax Act - Section 164 - Subsection 164(3.1) | 21 |
The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA)
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| Tax Topics - General Concepts - Accounting Principles | 33 | |
| Tax Topics - Income Tax Act - Section 181 - Subsection 181(3) | 76 |
Lipsey v. MNR, 85 DTC 5080, [1984] CTC 675 (FCTD)
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| Tax Topics - Other Legislation/Constitution - Federal - Federal Court Rules - Rule 1211(1) | 19 | |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Court Rules - Rule 355(4) | 30 |
Sedgewick Co-operative Association Ltd. v. The Queen, 83 DTC 5455, [1984] CTC 14 (FCTD)
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Cohen v. The Queen, 80 DTC 6250, [1980] CTC 318 (FCA)
Brown v. The Queen, 79 DTC 5421, [1979] CTC 476 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Estoppel | 78 | |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) | 42 | |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 45 |
Hutterian Brethren Church of Wilson v. The Queen, 79 DTC 5052, [1979] CTC 1 (FCTD), aff'd 79 DTC 5474, [1980] CTC 1 (FCA)
Rodman Construction Inc. v. The Queen, 75 DTC 5038, [1975] CTC 73 (FCTD)
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| Tax Topics - Income Tax Act - Section 16 - Subsection 16(1) | not applicable where purchase price at FMV | 101 |
Galway v. M.N.R., 74 DTC 6355, [1974] C.T.C. 454 (FCA)
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| Tax Topics - Income Tax Act - Section 177 - Subparagraph 177(b)(iv) | 149 |
See Also
ARQ v. Wesdome Gold Mines Ltd., 2018 QCCA 518 (Queb. C.A.)
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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 | 582 |
| 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 | 242 |
6094350 Canada Inc. and Genex Communications Inc.v. Agence du revenu du Québec, 2018 QCCQ 556
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| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | hockey players were employees of the team | 359 |
| 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 | 411 |
Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia)
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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 | 167 |
| 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 | 411 |
| Tax Topics - Treaties - Income Tax Conventions - Article 3 | each U.S.-resident partner of a Caymans PE LP carried on a U.S. “enterprise” | 222 |
| Tax Topics | 386 | |
| 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 | 272 |
| Tax Topics - Treaties - Income Tax Conventions - Article 6 | Art. 6 extends common law meaning of real property | 180 |
| 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 | 500 |
| 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 | 140 |
| Tax Topics - General Concepts - Fair Market Value - Other | processing assets of mining company were more valuable than its mining assets | 234 |
Mammone v. The Queen, 2018 TCC 24
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) | subsequent retroactive deregistration of RPP also retroactively validated an assessment factually made on basis of plan’s invalidity | 200 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | subsequent retroactive deregistration of RPP would not establish carelessness in previous return filing | 185 |
| Tax Topics - General Concepts - Effective Date | subsequent deregistration of RPP retroactively validated reassessment | 223 |
| Tax Topics - Income Tax Act - Section 147.1 - Subsection 147.1(12) | subsequent deregistration of RPP beyond normal reassessment period nonetheless retroactively validated reassessment | 91 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) | valid assessment for transfer to an RPP that was retroactively deregistered | 83 |
Revenue and Customs Commissioners v. Hutchinson, [2017] EWCA Civ 1075
Rio Tinto Alcan Inc. v. The Queen, 2017 CCI 67
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| Tax Topics - Income Tax Act - Section 166 | curative effect of ss. 166 and 152(8) | 159 |
| 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) | 235 |
Sifto Canada Corp. v. The Queen, 2017 TCC 37
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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 | 569 |
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | TNMN method was reasonable | 205 |
| Tax Topics - Income Tax Act - Section 115.1 - Subsection 115.1(1) | 115.1 not germane to subsequent inconsistent CRA assessment | 197 |
Sood v. Canada (National Revenue), 2015 FC 857
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| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) | settlement agreement not according with law required to be revoked | 155 |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Court Act - Section 18.5 | requested enforcement of settlement agreement was collateral attack on assessment | 148 |
Wesdome Gold Mines Ltd. v. ARQ, 2014 QCCQ 8444
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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 | 81 |
Bolton Steel Tube Co. Ltd. v. The Queen, 2014 DTC 1102 [at 3202], 2014 TCC 94
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| Tax Topics - General Concepts - Evidence | terms of agreement established with regard to "factual matrix" | 110 |
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) | s. 169(3) reassessment cannot increase quantum of previous assessment | 202 |
Gallant v. The Queen, 2012 DTC 1140 [at 3233], 2012 TCC 119 (Informal Procedure)
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| Tax Topics - Income Tax Act - Section 118.61 | 103 |
R (Davies) v. Revenue and Customs Commissioners, [2012] 1 All ER 1048, [2011] UKSC 47
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| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 497 |
Cooper v. The Queen, 2009 DTC 800, 2009 TCC 236 (Informal Procedure)
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Kruco Inc. v. The Queen, 2001 DTC 668 (TCC), aff'd 2003 FCA 284
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|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) | safe income | 70 |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) | phantom income position rejected | 206 |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 79 |
Mierins v. The Queen, 96 DTC 1140 (TCC)
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) | 81 |
D'Amico v. The Queen, 95 DTC 622 (TCC)
Taylor v. The Queen, 95 DTC 591 (TCC)
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| Tax Topics - General Concepts - Estoppel | 29 |
Ginsberg v. The Queen, 94 DTC 430 (TCC), rev'd supra.
Van Leenen v. MNR, 91 DTC 1265 (TCC)
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | 89 |
McConnachie v. MNR, 91 DTC 873 (TCC)
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) | 107 |
Leung v. MNR, 91 DTC 1020 (TCC)
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | 25 |
Inland Revenue Commissioners v. Nuttall, [1990] BTC 107 (C.A.)
B.M. Enterprises Ltd. v. MNR, 90 DTC 1037 (TCC)
R. v. I.R. Commrs., ex parte MFK Underwriting Agencies Ltd., [1989] BTC 561 (D.C.)
J. Stollar Construction Ltd. v. MNR, 89 DTC 134 (TCC)
R. v. IRC Ex parte Preston, [1985] BTC 208 (HL)
Air Canada v. Turner, [1984] 6 WWR 346 (BCSC)
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| Tax Topics - Income Tax Act - Section 221 - Subsection 221(1) - Paragraph 221(1)(f) | 105 |
Administrative Policy
5 December 2017 Roundtable, 2017-0734831C6 - 2017 TEI – Question B5
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21 November 2017 CTF Roundtable Q. 13, 2017-0724271C6 - Online Authorization Process
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6 October 2017 APFF Roundtable Q. 8, 2017-0719491C6 F - Production of NR4 forms
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2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.2, 2017-0682711C6 F - Dedicated Telephone Service for Income Tax Service
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11 August 2015 External T.I. 2014-0527291E5 F - Remboursement de frais médicaux-CIMAD
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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 | 210 |
11 April 2016 CRA Press Release “Government of Canada cracks down on tax evasion”
8 March 2016 CRA Press Release
9 October 2015 APFF Roundtable Q. 25, 2015-0598321C6 F - Omission of deducting a dividend under 112(1)
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May 2014 Alberta CPA Roundtable, Plenary Q.2
Toronto Centre Canada Revenue Agency & Professionals Group Newsletter, Vol. 13
7 December 1999 External T.I. 1999-0006715
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|---|---|---|
| Tax Topics - Other Legislation/Constitution - Ontario - Business Corporations Act - Section 242 | assessment of dissolved corp | 157 |
28 May 1998 Internal T.I. 7-981166 -
11 August, 1995 Memorandum 951801 (C.T.O. "No Assessments and Loss Determinations")
88 C.R. - Q.73
Articles
Colin Campbell, "Liability for the Tax on SIFT Partnerships: A Rejoinder", 2011 Canadian Tax Journal, Vol 59, p. 709:
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| Tax Topics - Income Tax Act - Section 222 - Subsection 222(1) - Tax debt | 110 |
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
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| Tax Topics - General Concepts - Res Judicata | 140 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 80 |
See Also
Aallcann Wood Suppliers Inc. v. The Queen, 94 DTC 1475 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Contracts | 121 |
Administrative Policy
18 November 2014 TEI Roundtable, 2014-0550351C6 - 2014 TEI Liaison Meeting, Q.E1
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27 November, 1995 T.I. 951977 (C.T.O "Notice of Determination of Losses")
11 August 1995 Memorandum 951801 (C.T.O. "Nil Assessments and Loss Determination")
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:
Subsection 152(1.11)
Administrative Policy
2015 Ruling 2015-0604051R3 - Internal Reorganization
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| 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 | 815 |
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1.1) | pro-rata highly dilutive stock dividend | 115 |
| Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(2) | extensive reps required re series of transactions | 45 |
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
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| Tax Topics - General Concepts - Payment & Receipt | payment by direction | 133 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | limited scope of PUC provisions reflected a policy choice | 283 |
| Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity | 68 |
Subsection 152(1.2) - Provisions applicable
See Also
IncoLimited v. The Queen, 2004 TCC 373, aff'd 2005 DTC 5110, 2005 FCA 44
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| Tax Topics - Statutory Interpretation - Drafting Style | 81 |
Administrative Policy
29 November 2016 Internal T.I. 2016-0648571I7 - Determination in respect of a partnership
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.4) | 3-year deadline can be extended under s. 152(4)(a)(i) | 139 |
6 March 2012 External T.I. 2011-0420751E5 - Ability to Object to a Denial of a Dividend Refund
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| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 27 |
Subsection 152(1.4) - Determination in respect of a partnership
See Also
2078970 Ontario Inc. v. 2078702 Ontario Inc., 2018 TCC 141
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|---|---|---|
| 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 | 182 |
Administrative Policy
17 April 2018 Internal T.I. 2018-0739141I7 - Amending a statute barred partnership return
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|---|---|---|
| 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 | 292 |
29 November 2016 Internal T.I. 2016-0648571I7 - Determination in respect of a partnership
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|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.2) | s. 152(4) statute-barring rules assimilated into s. 152(1.4) | 48 |
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)
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| Tax Topics - Income Tax Act - Section 244 - Subsection 244(20) | notice of determination need not be sent to each partner | 168 |
Subsection 152(1.6)
Cases
Menzies v. The Queen, 2016 TCC 73 (Informal Procedure)
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| Tax Topics - Income Tax Act - Section 244 - Subsection 244(20) | notice provided to a GP is irrebuttably notice to all the limited partners | 150 |
Subsection 152(1.7) - Binding effect of determination
See Also
Stewart v. The Queen, 2018 TCC 75
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|---|---|---|
| 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 | 307 |
| 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 | 195 |
Subsection 152(1.8)
See Also
2078970 Ontario Inc. v. 2078702 Ontario Inc., 2018 TCC 141
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| 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 | 344 |
Subsection 152(2) - Notice of assessment
Cases
Flanagan v. The Queen, 87 DTC 5390 (FCA)
Stephens v. The Queen, 87 DTC 5024, [1987] 1 CTC 88 (FCA)
Re Charron, 84 DTC 6241, [1984] CTC 237 (FCTD)
Burroughs v. The Queen, 82 DTC 6340, [1982] CTC 414 (FCTD)
Jobin v. The Queen, 78 DTC 6538, [1978] CTC 493 (FCTD)
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| Tax Topics - Income Tax Act - Section 246 - Subsection 246(2) | 75 |
See Also
McIntyre v. MNR, 93 DTC 999 (TCC)
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| Tax Topics - Income Tax Act - Section 244 - Subsection 244(14) | 114 |
Subsection 152(3) - Liability not dependent on assessment
Cases
The Queen v. Leung, 93 DTC 5467 (FCTD)
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | 82 | |
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) | 82 |
Subsection 152(3.1)
Administrative Policy
10 March 2016 Internal T.I. 2015-0614161I7 - Extended reassessment period 152(4)(b)
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| Tax Topics - Statutory Interpretation - Interpretation Act - Section 27 - Subsection 27(3) | normal or extended reassessment period ends on the anniversary date | 190 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) | extended reassessment period ends on the assessment anniversary date | 40 |
29 April 2014 Internal T.I. 2013-0481581I7 - Under Remittance of Part XIII Tax
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| 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 | 156 |
31 October 1994 Memorandum 941233
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | 72 |