(4.01)-(9)

Table of Contents

(4.01)-(9)
Subsection 152(4.01) - Assessment to which paragraph 152(4)(a), (b) or (c) applies
Cases(2)
See Also(7)
Paragraph 152(4.01)(a)
Subparagraph 152(4.01)(a)(ii)
See Also(1)
Paragraph 152(4.01)(b)
Subaragraph 152(4.01)(b)(iii)
Administrative Policy(1)
Subsection 152(4.1) - If waiver revoked
See Also(2)
Subsection 152(4.2) - Reassessment with taxpayer’s consent
Cases(9)
See Also(2)
Administrative Policy(11)
Subsection 152(4.3) - Consequential assessment
Cases(3)
See Also(2)
Administrative Policy(3)
Subsection 152(4.4)
Subsection 152(5) - Limitation on assessments
Cases(1)
See Also(4)
Administrative Policy(3)
Articles(1)
Subsection 152(6) - Reassessment where certain deductions claimed
Cases(3)
Administrative Policy(4)
Subsection 152(7) - Assessment not dependent on return or information
Cases(2)
See Also(1)
Administrative Policy(1)
Subsection 152(8) - Assessment deemed valid and binding
Cases(19)
See Also(8)
Subsection 152(9) - Alternative basis for assessment
Cases(8)
See Also(4)
Articles(2)

Subsection 152(4.01) - Assessment to which paragraph 152(4)(a), (b) or (c) applies

Cases

Canada v. Honeywell Limited, 2007 DTC 5073, 2007 FCA 22

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Words and Phrases
matter

Canada v. Agazarian, 2004 DTC 6366, 2004 FCA 32

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See Also

Rio Tinto Alcan Inc. v. The Queen, 2017 CCI 67

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) reassessment made without a proper audit in order to beat statute-barring was valid 561
Tax Topics - Income Tax Act - Section 166 curative effect of ss. 166 and 152(8) 159

Ross v. The Queen, 2013 DTC 1250 [at 1400], 2013 TCC 333

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Fagan v. The Queen, 2012 DTC 1139 [at 3217], 2011 TCC 523

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Fietz v. The Queen, 2011 DTC 1351 [at 1965], 2011 TCC 493

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Chafetz v. The Queen, 2006 DTC 2119, 2005 TCC 803

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Mah v. The Queen, 2003 DTC 1312, 2003 TCC 720

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Placements T.S. Inc. v. The Queen, 94 DTC 1302 (TCC)

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Paragraph 152(4.01)(a)

Subparagraph 152(4.01)(a)(ii)

See Also

Loblaw Financial Holdings Inc. v. The Queen, 2018 TCC 182, rev'd on s. 95(1) - investment business - (a) (arm's length conduct) grounds 2020 FCA 79

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Tax Topics - Income Tax Act - Section 165 - Subsection 165(1.11) requirement met where Crown knew the nature and quantum of the dispute 259
Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Bank CFA qualified as a foreign bank since it was licensed under Barbados law as an international bank 117
Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Business - Paragraph (a) Barbados-licensed international bank, which used Loblaw funding to invest responsively to Loblaw considerations, conducted an offside non-arm’s length business 425
Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Business - Paragraph (c) employee equivalents was reduced by employee time described in s. 95(2)(b) 284
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange short-term debt securities were inventory because they were the raw material for generating swap income 124
Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) application of GAAR required the occurrence of an avoidance transaction (or series) in non-statute-barred years and the relevant previous year’s avoidance transaction did not occur as part of the series 496
Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) hiring of employees 15-years previously to engage foreign bank exception to investment business definition was not part of same series as renewal of foreign bank licence 216
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) use of Barbados sub to engage in proprietary trading for Canadian parent misused the foreign bank exemption, whose purpose was promoting international competitiveness 322
Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(l) purpose of s. 95(2)(l) exception was to permit non-resident subsidiaries of Canadian banks and dealers to compete internationally 184

Paragraph 152(4.01)(b)

Subaragraph 152(4.01)(b)(iii)

Administrative Policy

13 August 2018 Internal T.I. 2018-0763611I7 F - Subpar 152(4)(b)(iii) and FAPI

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) - Subparagraph 152(4)(b)(iii) the extended reassessment period can apply to FAPI earned even before the 2018 Budget 200

Subsection 152(4.1) - If waiver revoked

See Also

Loiselle v. Agence du revenu du Québec, 2019 QCCQ 4647

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) unrepresented taxpayer was sufficiently informed by the auditor respecting her waiver 376

236130 British Columbia Ltd. v. The Queen, 2006 DTC 2053, 2005 TCC 770

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Subsection 152(4.2) - Reassessment with taxpayer’s consent

Cases

Freitas v. Canada, 2018 FCA 110

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) a statute-barred reassessment was valid for the purpose of being objected to and vacated on substantive grounds 192
Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 14 s. 96(1.1) income was not from carrying on business 218
Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 38 - Subsection 38(4) - Paragraph 38(4)(a) CRA has discretion to refund excess contributions 86
Tax Topics - Income Tax Act - Section 96 Backman statements applied to common law partnerships 188

Biles Estate v. Canada (National Revenue), 2017 FC 371

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Anthony v. Canada (National Revenue), 2016 FC 955

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Tax Topics - General Concepts - Separate Existence taxpayer bound by lease agreements being contracted by his corporation rather than personally 454
Tax Topics - Income Tax Act - Section 9 - Computation of Profit matching principle not a rule of law 226

Canada (Attorney General) v. Abraham, 2012 DTC 5160 [at 7402], 2012 FCA 266, rev'g 2011 DTC 5140 [at 6126], 2011 FC 638

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Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 Minister's decision based on the prior "state of the law" in the relevant period could include the state of the jurisprudence 234

White v. Canada (Attorney General), 2011 DTC 5093 [at 5870], 2011 FC 556

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Costabile v. CCRA, 2008 DTC 6574, 2008 FC 943

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Hindle v. Canada (Customs and Revenue Agency), 2004 DTC 6378, 2004 FC 625

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Plattig v. Attorney General of Canada, 2003 DTC 5601 (FCTD)

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Canada v. Barron, 97 DTC 5121 (FCA)

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See Also

Rousseau v. Agence du revenu du Québec, 2018 QCCQ 7340

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Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) taxpayer, who worked mostly outside Quebec, maintained his family home and other strongest residency ties with Quebec 304
Tax Topics - Income Tax Act - Section 162 - Subsection 162(1) taxpayer established that failure to file Quebec returns was based on good faith reliance on his accountant’s view of his Alberta residency 139

DouangChanh v. The Queen, 2013 DTC 243 [at 1335], 2013 TCC 320

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Tax Topics - Income Tax Act - Section 166.2 - Subsection 166.2(5) no discretion to extend deadline 119

Administrative Policy

28 April 2011 Internal T.I. 2011-0394301I7 F - Obligation de l'employeur - feuillet T4 modifié

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Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) procedure for correcting T4 slips 103

27 March 2018 Internal T.I. 2017-0691941I7 F - Investissement frauduleux – Fraudulent Investment

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(i) Ponzi scheme investors can generally write off their reinvested interest income in the year the perpetrators are charged 267
Tax Topics - General Concepts - Effective Date court order ab initio declaring loan void would eliminate interest income 178

15 September 2014 Internal T.I. 2014-0530981I7 F - Délai de 10 ans expiré - 152(4.2)

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16 March 2015 External T.I. 2014-0524371E5 F - Assessment beyond normal reassessment period

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Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) no reversal of taxable benefits if repaid in subsequent year 141

14 January 2014 Internal T.I. 2013-0514331I7 - Application of 111(1)(a) and 152(4.2)

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10 January 2014 Ministerial Correspondence 2013-0513401M4 F - Pertes agricoles restreintes

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24 October 2012 Internal T.I. 2012-0456711I7 F - Inadmissibilité à la déduction pour GC

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Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(7) - Paragraph 110.6(7)(b) potential application of s. 110.6(7)(b) where s. 51(2) applied 252
Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) concept of a related transaction requires "more than a mere possibility"/retrospective attachment of related transaction 208

27 January 2012 Internal T.I. 2011-0428831I7 F - Crédit d'impôt pour frais médicaux

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Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(3) - Paragraph 118.2(3)(b) taxpayer could claim credit for years where he was no longer entitled to claim repaid Quebec drug benefit against private plan due to being out of time 190

6 December 2011 External T.I. 2010-0384701E5 F - Décès contribuable - Immobilisation admissible

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Tax Topics - Income Tax Act - Section 70 - Subsection 70(5.1) application of s. 70(5.1) to bequest of goodwill 198
Tax Topics - General Concepts - Effective Date CRA policy of price adjustment clauses inapplicable where deferred sale price subsequently adjusted 239

10 November 1992 Memorandum (Tax Window, No. 27, p. 7, ¶2343)

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October 1992 Central Region Rulings Directorate Tax Seminar, Q. C (May 1993 Access Letter, p. 229)

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Subsection 152(4.3) - Consequential assessment

Cases

Bakorp Management Ltd. v. Canada, 2019 FCA 195

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Tax Topics - Income Tax Act - Section 111 - Subsection 111(3) - Paragraph 111(3)(a) non-capital loss claimed in year 2 could not be claimed instead in year 3 in absence of CRA decision to make s. 152(4.3) adjustment to year 2 157

The Queen v. Bulk Transfer Systems Inc., 2005 DTC 2005 FCA 94

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Sherway Centre Ltd. v. Canada, 2003 DTC 5082, 2003 FCA 26

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Words and Phrases
balance

See Also

Blackburn Radio Inc. v. The Queen, 2012 DTC 1213 [at 3580], 2012 TCC 255

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) 109
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) no further reassessment permitted if order to vacate or vary 173

Hill v. The Queen, 96 DTC 1399 (TCC)

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Administrative Policy

29 May 2017 External T.I. 2014-0537111E5 F - Consequential assessment

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Tax Topics - Income Tax Act - Section 10 - Subsection 10(2) reassessing to increase closing inventory permits reassessment to increase next year's COS 29

3 June 2014 Internal T.I. 2013-0489471I7 - Subsection 171(1)

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Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) appeal from varied assessment 100
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) no power to reassess following order to vacate or vary 99

28 January 1994 Memorandum 940050 (C.T.O. "Consequential Reassessments")

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Subsection 152(4.4)

Subsection 152(5) - Limitation on assessments

Cases

Canada v. Anchor Pointe Energy Ltd., 2003 DTC 5512, 2003 FCA 294

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See Also

Foster v. The Queen, 2016 DTC 1010 [at 2562], 2015 TCC 334

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Tax Topics - General Concepts - Rectification & Rescission consequential reassessment permitted under s. 152(5) 61

Stone Container (Canada) Inc. v. The Queen, 98 DTC 1508 (TCC)

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Merswolke v. The Queen, 95 DTC 821 (TCC)

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Contonis v. The Queen, 95 DTC 511 (TCC)

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Tax Topics - Income Tax Act - Section 25 - Subsection 25(1) 64

Administrative Policy

12 September 2014 Internal T.I. 2014-0518641I7 - Consequential Adjustments to Corporate Min Tax

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9 January 1992 T.I. 913015 (December 1992 Access Letter, p. 31, ¶C144-190)

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9 January 1992 T.I. (Tax Window, No. 15, p. 15, ¶1689)

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Articles

Pooja Samtani, "Revisiting the Limits: the Powers of the Minister Post-Objection", Tax Litigation, Vol. XVIII, No. 3, 2012, p. 1106 at 1107

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Subsection 152(6) - Reassessment where certain deductions claimed

Cases

Greene v. MNR, 95 DTC 5078 (FCTD), aff'd 95 DTC 5684 (FCA)

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Words and Phrases
take into account

Darke v. MNR, 76 DTC 6468, [1976] CTC 734 (FCTD)

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Montreal Trust Company v. Minister of National Revenue, 62 DTC 1242, [1962] CTC 418, [1962] S.C.R. 570

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Administrative Policy

6 April 1993 T.I. (Tax Window), No. 30, p. 7, ¶2489)

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Tax Topics - Income Tax Act - Section 111 - Subsection 111(8) - Non-Capital Loss 51

28 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 27, ¶1114)

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86 C.R. - Q.72

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85 C.R. - Q.3

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Subsection 152(7) - Assessment not dependent on return or information

Cases

Morrow v. The Queen, 92 DTC 6380 (FCA)

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Abed Estate v. The Queen, 82 DTC 6099, [1982] CTC 115 (FCA)

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Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(e) no indication of reserve claimed in previous sale year 128
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) taxpayer did not object to Minister deducting reserve 157
Tax Topics - Treaties - Income Tax Conventions - Article 7 98

See Also

Deneschuk Building Supplies Ltd. v. The Queen, 96 DTC 1467 (TCC)

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Administrative Policy

11 September 2015 Internal T.I. 2015-0599851I7 - TFSA arbitrary assessment

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Tax Topics - Income Tax Act - Section 207.02 CRA to assess taxpayers who have overcontributed to TFSAs after only one warning letter 46

Subsection 152(8) - Assessment deemed valid and binding

Cases

Prince v. Canada (National Revenue), 2020 FCA 32

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Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(3) a CRA proposal letter is not a judicially-reviewable decision or order 317

Glatt v. Canada (National Revenue), 2019 FC 738

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Tax Topics - Income Tax Act - Section 164 - Subsection 164(3) naming of a taxation year respecting a reassessment cancelling a s. 163.2 penalty was not an “error” that precluded the payment of refund interest 537
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) extension granted where the taxpayer had continually pursued relief 387
Tax Topics - General Concepts - Onus onus on Minister to establish that her refund of a s. 163.2 penalty did not relate to any particular taxation year] 270

Canada v. 594710 British Columbia Ltd., 2018 FCA 166

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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) allocation of most partnership profits to a lossco that acquired its interest at year end without economic risk was vacuous and abused ss. 96(1)(f), 103(1) and 160 596
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) stock dividend followed by redemption of the stock dividend shares effected in combination a transfer of property for no consideration 314
Tax Topics - Income Tax Act - 101-110 - Section 103 - Subsection 103(1) s. 103(1) likely applies to the allocation of most of the partnership profits at year end to a lossco that never had significant economic interest or risk in the partnership business 311
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) purpose of s. 96 is for income allocation to be allocated in accordance with economic participation 100

Freitas v. Canada, 2018 FCA 110

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.2) s. 152(4.2) inapplicable where reassessment, albeit in response to refund request, increased taxpayer’s liability 415
Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 14 s. 96(1.1) income was not from carrying on business 218
Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 38 - Subsection 38(4) - Paragraph 38(4)(a) CRA has discretion to refund excess contributions 86
Tax Topics - Income Tax Act - Section 96 Backman statements applied to common law partnerships 188

Canada (National Revenue) v. JP Morgan Asset Management (Canada) Inc., 2014 DTC 5001 [at 6501], 2013 FCA 250

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Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.5 judicial review of Minister's decision to assess is a "tool of last resort" 242

Canada v. Roitman, 2006 DTC 6514, 2006 FCA 266

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Friedberg v. The Queen, 2000 DTC 6248 (FCA)

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The Queen v. Westbrook Management Ltd., 96 DTC 6590 (FCA)

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Tax Topics - Income Tax Act - Section 159 - Subsection 159(3) 82

The Queen v. Leung, 93 DTC 5467 (FCTD)

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(3) reassessment valid notwithstanding missing particulars 82
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) 82

The Queen v. Erasmus, 92 DTC 6301 (FCA)

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Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) 90

Lornport Investments Ltd. v. The Queen, 92 DTC 6231 (FCA)

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The Queen v. Regina Shoppers Mall Ltd., 91 DTC 5101 (FCA)

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) 130

Greenwood Estate v. The Queen, 90 DTC 6690 (FCTD)

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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(1) wrong section cited 83

Lavers v. Minister of Finance of B.C., 90 DTC 6017 (BCCA)

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Re Norris, 89 DTC 5493 (Ont CA)

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Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) 94

Guaranty Properties Ltd. v. The Queen, 87 DTC 5124, [1987] 1 CTC 242 (FCTD), rev'd 90 DTC 6363 (FCA)

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Tax Topics - Income Tax Act - Section 87 - Subsection 87(1) 98

Dominion of Canada General Insurance Co. v. The Queen, 86 DTC 6154, [1986] 1 CTC 423 (FCA)

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Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(e) inclusion of amount incorrectly deducted 104

Stephens v. The Queen, 84 DTC 6114, [1984] CTC 111 (FCTD)

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984274 Alberta Inc. v. The Queen, 2019 TCC 85

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) reassessment made pursuant to late waiver was void 32
Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) voidness of assessment against 2nd taxpayer to a settlement agreement meant that it could not be assessed under s. 169(3) 279
Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) invalid reassessment could not establish a refund amount 259
Tax Topics - Income Tax Act - Section 160.1 - Subsection 160.1(1) refund made pursuant to a void reassessment was not made pursuant to the Act (and also was not a “refund” on ordinary principles) so that s. 160.1(1) unavailable 472

Pellerin v. Agence du revenu du Québec, 2017 QCCA 1339

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Tax Topics - General Concepts - Onus proof that auditors got bonuses for assessing would not change the burden of proof 131

Métaux Kitco Inc. v. ARQ and AG, 2016 QCCS 444

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Tax Topics - Other Legislation/Constitution - Federal - Companies' Creditors Arrangement Act - Section 21 CRA precluded from setting off assessed amount for pre-CCAA filing periods against post CCAA ITC claims of taxpayer 284
Tax Topics - Excise Tax Act - Section 318 no set-off of assessment of pre-CCAA filing periods against post CCAA ITC claims 113
Tax Topics - Excise Tax Act - Section 299 - Subsection 299(3) no presumption of validity in CCAA proceedings 119

Schnier v. Canada (Attorney General), 128 O.R. (3d) 537, 2016 ONCA 5

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Tax Topics - Other Legislation/Constitution - Federal - Bankruptcy and Insolvency Act - Section 172.1 - Subsection 172.1(8) assessment under appeal is not an “amount payable” and can be classifed as unprovable 268
Tax Topics - Income Tax Act - Section 223 - Subsection 223(1) appealed assessment not an amount payable 130

Suffolk v. The Queen, 2010 DTC 1201 [at 3509], 2010 TCC 295 (Informal Procedure)

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APL Oil & Gas Ltd. v. The Queen, 96 DTC 1666 (TCC)

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Tax Topics - Statutory Interpretation - Interpretation Act - Section 12 43

Regime de Rentes de Gestion R.S.T. Inc. v MNR, 93 DTC 674 (TCC)

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Leung v. MNR, 91 DTC 1020 (TCC), rev'd 93 DTC 5467 (FCTD)

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) 116

Subsection 152(9) - Alternative basis for assessment

Cases

Mammone v. Canada, 2019 FCA 45

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) CRA could not retroactively validate a reassessment made in reliance on an invalid RPP revocation by issuing a valid retroactive revocation after the normal reassessment period 351

Gramiak v. Canada, 2015 FCA 40

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Canada v. Global Equity Fund Ltd., 2013 DTC 5007 [5526], 2012 FCA 272

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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) abuse of s. 9 to recognize losses not corresponding with commercial reality 301

Toronto-Dominion Bank v. Canada, 2011 DTC 5125 [at 6061], 2011 FCA 221, [2011] 6 CTC 19

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RCI Environnement Inc.(Centres de Transbordement et de Valorisation Nord-Sud Inc.) v. The Queen, 2008 DTC 4982, 2007 TCC 647, aff'd , 2009 DTC 5940, 2008 FCA 419

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition negotiated damages received for breach a non-compete were in respect of the disposition (i.e., cancellation) of the non-compete 207
Tax Topics - Income Tax Act - Section 9 - Compensation Payments negotiated lump sum received for cancellation of non-compete was for diminution in value of goodwill 59

Canada v. Honeywell Limited, 2007 DTC 5073, 2007 FCA 22

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Canada v. Loewen, 2004 DTC 6321, 2004 FCA 146

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Tax Topics - General Concepts - Onus 107

Canada v. Anchor Pointe Energy Ltd., 2003 DTC 5512, 2003 FCA 294

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Keurig Canada Inc. v. Agence du revenu du Québec, 2019 QCCQ 451

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Mammone v. The Queen, 2018 TCC 24, rev'd 2019 FCA 45

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) RPP revocation beyond the normal reassessment period retroactively validated an unsupportable reassessment under s. 56(1)(a)(i) 398
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

Walsh v. The Queen, 2008 DTC 3897, 2008 TCC 282

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World Corp. v. The Queen, 2003 DTC 951, 2003 TCC 494

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Articles

Derrick Hosanna, "Alternative Arguments on Appeal: Does Finance Get the Last Word?", Tax For The Owner Manager, Vol. 16, No. 4, October 2016, p. 3

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David J. Manoochehri, "An Update on Subsection 152(9): The Minister's Alternative Basis for Assessment", Tax Litigation, Vol. X, No. 1, 2002, p. 608.

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