Subsection 152(4)
Ludmer v. The Queen, 95 DTC 5311, [1996] 3 CTC 74 (FCA) -- attach -- Subsection 152(4)
undertaking contrary to law not binding on CRA
31 October 1994 Internal T.I. 9412337 - REASSESSMENT OF STATUTE BARRED RETURN -- attach -- Subsection 152(4)
28 February 1991 T.I. 8621-4 -- attach -- Subsection 152(4)
29 July 2015 Internal T.I. 2015-0575921I7 - Recapture arising in statute-barred years -- attach -- Subsection 152(4)
negative UCC balance arising in statute-barred year becomes recapture in 1st open year
15 September 2015 Internal T.I. 2015-0572771I7 - T1135 - Normal Reassessment Period -- attach -- Subsection 152(4)
unlike s. 216 returns, the assessment of s. 162(7) penalties is subject to the same normal reassessment period as for the Part I return
Yazdani v. The Queen, 2012 DTC 1303 [at at 3983], 2012 TCC 371 (Informal Procedure) -- attach -- Subsection 152(4)
Nottawasaga Inn Ltd. v. The Queen, 2014 DTC 1021 [at at 2628], 2013 TCC 377 (Informal Procedure) -- attach -- Subsection 152(4)
79 C.R. - Q.14 -- attach -- Subsection 152(4)
IC 84-1 "Revision of Capital Cost Allowance Claims and Other Permissive Deductions" -- attach -- Subsection 152(4)
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