Section 160.1

Subsection 160.1(1) - Where excess refunded

Cases

Canada v. 984274 Alberta Inc., 2020 FCA 125

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) nil assessment was an “assessment” giving rise to an s. 164(3.1) overpayment 445
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) nil assessment not subject to 3-year limitation in s. 152(4) 190
Tax Topics - General Concepts - Stare Decisis prior decision of the FCA that “manifestly overlooked [the] established line of cases” was not to be followed 76

See Also

984274 Alberta Inc. v. The Queen, 2019 TCC 85, rev'd 2020 FCA 125

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Words and Phrases
refund overpayment
Locations of other summaries Wordcount
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 34
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) reassessment made pursuant to late waiver could not be cured by s. 152(8) 47
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) 285
Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) invalid reassessment could not establish a refund amount 263

Ashton v. The Queen, 2012 DTC 1292 [at 3912], 2012 TCC 353 (Informal Procedure)

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