Section 158

Subsection 158(1)


Pupatello v. MNR, 77 DTC 5350, [1977] CTC 499 (FCTD)

The notice of assessment referred to in s. 158(1) includes a notice of reassessment.

Subsection 158(2)


Re Charron, 84 DTC 6241, [1984] CTC 237 (FCTD)

"[A]s a matter of natural justice and the well established duty to act fairly it [s.158(2)] should only be used exceptionally and when there is...

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