Section 160.1

Subsection 160.1(1) - Where excess refunded

See Also

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

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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 32
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) reassessment made pursuant to late waiver could not be cured by s. 152(8) 45
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

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

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