Subsection 165(1) - Objections to assessment
Cases
ConocoPhillips Canada Resources Corp. v. Canada (National Revenue), 2016 DTC 5016 [at 6588], 2016 FC 98, 2017 FCA 243 rev'd
Boswell J has found that s. 220(2.1) accords the Minister the discretion to waive the requirement to file a Notice of Objection, so that it was...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1) | discretion under s. 220(2.1) to waive filing a Notice of Objection | 474 |
| Tax Topics - Statutory Interpretation - French and English Version | ambiguity in French version resolved through English version | 222 |
Jones v. Canada (Minister of National Revenue), 2004 DTC 6185, 2004 FC 382
In finding that s. 165(1) required receipt by the Minister of the taxpayer's Notice of Objection on a timely basis, Snider J. stated (at p. 6187)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(6) | 27 |
Boucher v. Canada, 2004 DTC 6085, 2004 FCA 47
The Tax Court lacked jurisdiction to consider the allegation of the taxpayer that an amount received by her from her employer was net of employee...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 222 | Tax Court lacked jurisdiction to consider whether tax at issue had been withheld | 64 |
870 Holdings Ltd. v. Canada, 2004 DTC 6001, 2003 FCA 460
A letter requesting more time to provide requested information did not qualify as a notice of objection.
Canada v. Carlson, 2002 DTC 6893, 2002 FCA 145
The Deputy Judge had incorrectly taken the position that the 90-day period in s. 165(1) and the one-year extension period in ss.166.1(7)(a) and...
Chevron Canada Resources Ltd. v. MNR, 99 DTC 5648 (FCTD)
The taxpayer filed waivers with respect to its 1985 and 1986 taxation years, was reassessed by the Minister beyond the waiver period in respect of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1.1) | 187 |
Her Majesty the Queen, Appellant v. Nassau Walnut Investments Inc., Respondent, 97 DTC 5051, [1998] 1 CTC 33 (FCA)
Robertson noted that when the taxpayer objects to an assessment, there may be a right to amend the return which had been assessed, but that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) | late s. 55(5)(f) designation available | 194 |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(f) | late s. 55(5)(f) designation available | 162 |
| Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius | express limited relief does not imply no other relief | 74 |
Liampat Holdings Ltd. v. The Queen, 96 DTC 6020, [1996] 1 CTC 343 (FCTD)
At the conclusion of the taxpayer's submissions before Cullen J. it came to the attention of counsel for the Crown for the first time that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 17 - Subsection 17(1) | 75 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "deems" is irrebuttable | 31 |
Water's Edge Village Estates (Phase II) Ltd. v. The Queen, 94 DTC 6284, [1994] 1 CTC 258 (FCTD)
Because the Act provides a complete code prescribing the procedures to be followed in appealing a reassessment or note of confirmation, and...
Mackenzie v. The Queen, 93 DTC 5291 (FCTD)
Because the assessments of the taxpayer's 1982 and 1983 taxation years were "nil assessments", his appeals for those years were dismissed.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) | 88 |
495187 Ontario Ltd. v. The Queen, 92 DTC 6311, [1992] 1 CTC 355 (FCTD), aff'd sub nomine The Queen v. Sarraf, 93 DTC (FCA)
Because the only director and shareholder of a corporation that had been dissolved under the Business Corporations Act, 1982 (Ontario) would have...
City Centre Properties Inc. v. The Queen, 91 DTC 5083, [1991] 1 CTC 143 (FCA)
In reversing a finding that the taxpayer was precluded from seeking a declaratory order that it did not owe taxes which have been reassessed by...
Re Norris, 89 DTC 5493, [1989] 2 CTC 185 (Ont CA)
In response to the disallowance by the trustee in bankruptcy of an assessment, Zuber J.A. stated:
"When the trustee in bankruptcy wishes to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | 27 |
Starlite Bottlers Ltd. v. The Queen, 88 DTC 6272, [1988] 2 CTC 60 (FCTD)
Since a reassessment purported to fix the taxpayer's total liability for a taxation year, the previous assessment became void. Since no notice of...
Irving Oil Ltd. v. The Queen, 88 DTC 6138, [1988] 1 CTC 263 (FCTD), aff'd 91 DTC 5106 (FCA)
There is no right of appeal from a nil assessment. "[T]here is nothing to appeal from the Minister's recorded thought of no tax owing."
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Ownership | 50 | |
| Tax Topics - General Concepts - Stare Decisis | 32 | |
| Tax Topics - Income Tax Act - Section 245 - Old | 141 | |
| Tax Topics - Income Tax Act - Section 67 | expense fell within reasonable range | 156 |
The Queen v. B. & J. Music Ltd., 80 DTC 6219, [1980] CTC 287 (FCTD)
A taxpayer was not entitled to appeal from a determination of its cumulative deduction account where the amount of tax for the year was not affected.
Smerchanski v. Minister of National Revenue, 76 DTC 6247, [1976] CTC 488, [1977] 2 S.C.R. 23
A taxpayer may validly waive his rights of appeal against reassessment by executing a compromise agreement with Revenue Canada. The enforceability...
Pure Spring Co. Ltd. v. MNR, 2 DTC 844 (Ex. Ct.)
In the course of finding that the exercise by the Minister of his discretion to disallow an expense was an assessment that could be appealed as...
See Also
Xu v. The King, 2022 TCC 108 (Informal Procedure)
The taxpayers were assessed to deny the new residential rental unit rebate. Two weeks later, the taxpayers provided much of that supplemental...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.1) | an informal letter attaching documents and containing only a brief request for adjustment qualified as an objection | 191 |
La Mancha Group International B.V. v Commissioner of Taxation, [2020] FCA 1799
It was proposed that the applicant (“LMGI”), which was a Netherlands private limited company that was wholly-owned by a Luxembourg public...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(8.2) | absorptive merger of Dutch into Lux company entailed a transfer of all assets and liabilities by operation of law | 268 |
Ihama-Anthony v. The Queen, 2018 TCC 262
On May 11, 2015, the taxpayer was sent a letter by Mr. Payne of CRA informing him that he would be reassessed to disallow approximately $49,000 in...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 166.2 - Subsection 166.2(5) - Paragraph 166.2(5)(a) | taxpayer’s pre-reassessment fax to CRA could have qualified as an objection with words of objection and proper addressee, but he was now too late | 184 |
Estate of Winifred Straessle v. The Queen, 2018 TCC 144
A notice of reassessment of the Quebec estate of Winifred Straessle for its 1992 to 1996 taxation years was sent to the (age 82) daughter (Mrs....
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|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Person | person includes an heir of the person irrespective of also being a legal representative | 232 |
Shreedhar v. The Queen, 2016 TCC 254 (Informal Procedure)
The taxpayer was reassessed to include in his income a Registered Education Savings Plan benefit but with the CRA deducting a corresponding...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | assessment with interest is not a nil assessment | 35 |
Persaud v. The Queen, 2014 DTC 1031 [at at 2682], 2013 TCC 405
CRA sent the taxpayer a letter on 15 September 2010 indicating that they had completed an audit and that no amount would be allowed for his claim...
Newfoundland Transshipment Limited v. The Queen, 2013 DTC 1111, 2013 TCC 259
After the normal reassessment period for assessing its 2002 to 2005 taxation years had passed, the taxpayer requested the Minister to reassess...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 166.1 | no obligation to reassess amended return | 88 |
Anonby v. The Queen, 2013 DTC 1154 [at at 859], 2013 TCC 184 (Informal Procedure)
The taxpayer reported $42,000 of employment income on his return, and received a refund of approximately $4,000 based on $13,000 of source...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | no declaration as to source deductions, or vacating of reassessment that would increase substantive liability | 241 |
Lai Colbert v. The Queen, 2005 DTC 1449, 2005 TCC 636 (Informal Procedure)
Although the taxpayer did not receive the notice of assessment in question, the 90 day period nonetheless began to run from the day of mailing of...
Windsor Management Ltd. v. The Queen, 2001 DTC 749 (TCC)
A letter completed on letterhead of the taxpayer requesting that the Deputy Minister of Finance intervene to have the matter settled without a...
510492 BC Ltd. v. The Queen, 2001 DTC 124 (TCC)
A British Columbia company that had been dissolved and which had not been restored had its appeal dismissed on the ground that it did not exist....
Sinnott v. The Queen, 2000 DTC 2459 (TCC)
Bowman T.C.J. noted that the invalidity of a purported assessment could quite properly be raised in a notice of objection (contrary to an...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 128 - Subsection 128(2) | 50 |
Harris v. R., 98 DTC 6072, [1998] 2 C.T.C. 325, [1998] 2 C.T.C. 88 (FCTD)
The plaintiffs, who were members of a public interest group coalition, had no standing to challenge an advance tax ruling issued by Revenue...
Consoltex Inc. v. R., 97 DTC 724, [1997] 2 CTC 2846 (TCC)
The taxpayer was not bound by an alleged agreement it made with a Minister as to the portion of expenditures made by it that would qualify as...
Dudar v. The Queen, 96 DTC 1828 (TCC)
On the evidence, McArthur TCJ. accepted that the taxpayer did not receive a reassessment. Consequently, the burden of proof shifted to the Crown...
The Queen v. B.M. Enterprises Ltd., 92 DTC 6463, [1992] 2 CTC 115 (FCTD)
An assessment which a junior collections official had typed up and sent to the taxpayer was found to have been made by the Minister given that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(10) | 77 |
460354 Ontario Inc. v. MNR, 88 DTC 1679, [1988] 2 CTC 2338 (TCC)
The Minister assessed the taxpayer well after it had been dissolved by articles of dissolution. Bonner J. dismissed an application by the taxpayer...
Le Sous-Ministre du Revenu de la Province de Quebec v. Brossard, [1984] C.A. 528
(Comment: Canada Tax Letter, No. 354.)
The respondent acquired shares after the death of his fellow shareholder pursuant to a shareholders'...
Administrative Policy
28 February 2023 Internal T.I. 2019-0791421I7 - Appl of 165(1) where no change to tax payable
A taxpayer whose T2 return had been assessed as filed, later, within the prescribed time limit under s. 37(11), filed a request to amend that...
8 March 2018 CBA Commodity Tax Roundtable, Q.6
Where CRA issues multiple GST/HST assessments they can be objected to on a single Notice of Objection. The required particulars can be provided...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.1) | a single Notice of Objection can cover multiple disputed assessments | 209 |
May 2017 Alberta CPA Roundtable. Q.1 (plenary)
Rights of escalation
The CRA has a formal escalation process that is detailed in guide RC17, Taxpayer Bill of Rights Guide: Understanding Your...
9 October 2015 APFF Roundtable Q. 22, 2015-0598301C6 F - Extension of time to file
When CRA announces an administrative extension of the filing date for returns, e.g., the extension for individual filings to May 5, 2015, would...
S4-F7-C1 - Amalgamations of Canadian Corporations
1.64 If an assessment (or reassessment) of a predecessor corporation is made after amalgamation, it will usually be issued to the new corporation...
27 August 2012 Internal T.I. 2012-0435571I7 F - Opposition à une cotisation
After the corporate taxpayer accepted an initial reassessment (the “2nd Assessment”), was it precluded from objecting to a subsequent...
6 March 2012 External T.I. 2011-0420751E5 - Ability to Object to a Denial of a Dividend Refund
S. 152(1.2) permits the filing of a notice of objection to the determination of a dividend refund under s. 129 even if the amount of such...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.2) | 29 |
December 1992 B.C. Tax Executives Institute Round Table, Q.12 (October 1993 Access Letter, p. 481)
Where RC has issued a reassessment under s. 152(4) following an objection by the taxpayer under s. 165(1) to a previous reassessment, the taxpayer...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | 39 |
88 CPTJ - Q.25
A notice of objection filed in accordance with s. 165 is not restricted to items that were reassessed, and the taxpayer can object to any item...
79 C.R. - Q.11
In most instances RCT will accept amended returns from a taxpayer in spite of the expiration of the period referred to in s. 165(1).
Forms
T400A Notice of Objection – Income Tax Act
Collection action – We usually postpone collection action on amounts in dispute until 90 days after we sent the Minister's decision on your...
Articles
Joel A. Nitikman, "Nil Assessments: The View From New Zealand", Canadian Current Tax, February 1993, p. T1
Forms
Subsection 165(1.1) - Limitation of right to object to assessments or determinations
Cases
Sherway Centre Ltd. v. Canada, 2003 DTC 5082, 2003 FCA 26
The taxpayer successfully appealed from reassessments denying the deduction of interest by it on a participating bond for its 1987 and 1988...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.3) | 201 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 78 |
Chevron Canada Resources Ltd. v. MNR, 99 DTC 5648 (FCTD)
The taxpayer filed waivers with respect to its 1985 and 1986 taxation years, was reassessed by the Minister beyond the waiver period in respect of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 187 |
Articles
J.W. Galway, D.E. Spiro, "Post-Consent Reassessments - Can One Object the Second Time Around?", Tax Litigation, Vol. VI, No. 4, 1998, p. 398.
Subsection 165(1.11) - Objections by large corporations
Cases
Devon Canada Corporation v. Canada, 2015 FCA 214
Webb JA found that where an appeals officer considers and communicates rejection of subsequently-raised issues, this has the effect of amending...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(2.1) | large corporations can appeal new issues which were rejected by CRA Appeals, and perhaps may raise new issues within 1 year of Objection | 342 |
Bakorp Management Ltd. v. Canada, 2014 DTC 5063 [at at 6870], 2014 FCA 104
In 1992 the taxpayer, a large corporation under the Act, redeemed shares of a corporation not connected to the taxpayer for $338,213,849,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(2.1) | new timing argument raised on appeal | 339 |
See Also
Royal Bank of Canada v. The King, 2024 TCC 125
The objection of the taxpayer (RBC) referred in detail to the prior acceptance by the Minister off its input tax credit methodology as accepted...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(21) | pre-approval of method for allocating inputs between foreign and domestic supplies did not stop CRA from assessing to deny zero-rating of the foreign supplies | 202 |
| Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(31) - Paragraph 141.02(31)(f) | s. 141.02(31)(f) is merely confirmatory of normal taxpayer onus | 98 |
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 1 - Paragraph 1(a) | foreign interchange fees generated by Canadian credit card issuer related to the granting of credit rather than the making of a loan by it, and were not excluded under s. 1(a)(ii) | 445 |
| Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(1) - Direct Input | expenses of redeeming credit card loyalty points were inextricably linked to the issuer’s extension of credit, and only remotely linked to its earning zero-rated interchange fees | 368 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | expenses of redeeming credit card loyalty points were an integral component of the issuer’s extension of credit, and not sufficiently connected to earning interchange fees | 181 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | merchant acquirer was the recipient of credit card interchange services even though it was a conduit to the merchant | 91 |
| Tax Topics - Statutory Interpretation - Exclusionary provisions | exclusionary provisions should be narrowly construed | 267 |
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.2) - Paragraph 301(1.2)(a) | taxpayer not precluded from raising an argument that the Minister was bound by an ITC method that it had described in detail in its pleadings | 175 |
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, in turn aff'd 2021 SCC 51
The Minster assessed taxpayer on the basis that its Barbados subsidiary (GBL) had realized $473 million of foreign accrual property income (FAPI)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 123 |
| 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 | 429 |
| 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) | 290 |
| 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 | 130 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.01) - Paragraph 152(4.01)(a) - Subparagraph 152(4.01)(a)(ii) | GAAR is generally a separate matter rather than being subsumed in the allegedly-misused substantive provision | 208 |
| 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 | 512 |
| 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 | 228 |
| 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 | 336 |
| 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 | 190 |
Subsection 165(1.15)
See Also
Azzopardi v. The King, 2023 TCC 51
After the Minister made an initial determination that the losses of a film partnership for its 2001 fiscal period were $134.9 million rather than...
Subsection 165(1.2) - Limitation on objections
Cases
Pearce v. The Queen, 2005 DTC 199, 2005 TCC 38
A waiver signed by the taxpayer was binding on him notwithstanding a criminal caution given to him by a Revenue Canada employee before the...
See Also
Kubbernus v. The Queen, 2009 DTC 1153, 2009 TCC 311
S.165(1.2) precluded the taxpayer from objecting to an assessment made beyond the normal reassessment period pursuant to s. 152(4.2). Angers, J....
Subsection 165(2) - Service
See Also
Jones v. The Queen, 2001 DTC 411 (TCC)
The taxpayer was found not to have served a notice of objection given that he had sent it by ordinary mail rather than registered mail and had...
Wichartz v. The Queen, 94 DTC 1703, [1994] 2 CTC 2344 (TCC)
A letter that the taxpayer sent to Revenue Canada to the attention of a member of Public Affairs Department, rather than to the Chief of Appeals,...
Subsection 165(3) - Duties of Minister
Cases
Opportunities for the Disabled Foundation v. Canada (National Revenue), 2016 FCA 94
The Appellant filed a notice of objection to a CRA proposal to revoke its charitable registration under s. 168(4). When the Minister published the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | expending 70% of revenues on fund-raising and undue benefits inconsistent with wholly-devoted test | 267 |
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(e) | registration can be revoked for inadequate records | 188 |
Ford v. Canada, 2015 DTC 5009 [at at 5525], 2014 FCA 257
The taxpayers, after donating art pieces and claiming charitable donations based on higher values than their purchase prices, were reassessed in...
Danada Enterprises Ltd. v. Canada (Attorney General), 2012 DTC 5083 [at at 6986], 2012 FC 403
The taxpayer appealed an assessment which entailed gross negligence penalties under s. 163(2). CRA sent the taxpayer a notice of confirmation...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.5 | 64 |
Godsell v. The Queen, 2001 DTC 5384, 2001 FCA 196
The expiration of approximately 14 months between the filing of a notice of objection by the taxpayer and a reassessment by the Minister did not...
James v. Canada, 2001 DTC 5075 (FCA)
In confirming the dismissal at trial of a motion to vacate reassessments that the Minister had made more than 10 years following the filing by the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Audit, Filing and Assessment Procedure | 101 | |
| Tax Topics - General Concepts - Evidence | 54 | |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | no s. 56(2) inclusion to taxpayer if recipient of the transferred property had earned it rather than the taxpayer | 332 |
Bolton v. The Queen, 96 DTC 6413 (FCA)
The taxpayer argued that his assessment should be vacated because the Minister failed to act with all due dispatch to reconsider his assessment. ...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | right to appeal assessment because of Minister's delay would be redundant if assessment were automatically vacated | 95 |
Ginsberg v. Canada, 96 DTC 6372, [1996] 3 CTC 63 (FCA)
The taxpayer, an accountant, argued that his assessment should be vacated because the Minister failed to process his returns with all due...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 21 | |
| Tax Topics - Income Tax Act - Section 166 | 47 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 11 | 47 |
The Queen v. McBurney, 85 DTC 5433, [1985] 2 CTC 214 (FCA)
By indicating that he wished to appeal immediately to the Federal Court, the respondent precluded himself from later complaining that the failure...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | 142 |
Tucker v. The Queen, 78 DTC 6492, [1978] CTC 700 (FCTD)
The indication that the taxpayer wishes to appeal directly to the Federal Court should be set out in the Notice of Objection rather than in the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 175 - Subsection 175(3) | 13 |
See Also
Dupuis v. Agence du revenu du Québec, 2021 QCCA 1061
The taxpayer, was reassessed within the normal reassessment period (for two years) or pursuant to a waiver (for the other year) to deny expenses...
Connolly v. The Queen, 2019 TCC 160 (Informal Procedure)
Before going on to grant the taxpayer’s claim for a disability tax credit for her 2014 taxation year (but not the three earlier years), Jorré...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) - Paragraph 118.3(1)(b) | Notice of Confirmation likely should not address DTC claims for subsequent years | 442 |
Air Canada v. ARQ, 2016 QCCA 710
In response to an objection filed in 2006 by the taxpayer (“Air Canada”), with a lawyer having consistently been the contact person with ARQ,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 166.2 - Subsection 166.2(5) | failure to establish due diligence | 377 |
Godsell v. The Queen, 96 DTC 1292 (TCC)
The passage of approximately one year from the time the taxpayer filed his notice of objection to the issuance by the Minister of a notice of...
Schultz v. The Queen, 95 DTC 5657, [1996] 2 CTC 127 (FCA)
After noting that if the Minister had failed to act with all due dispatch in confirming the taxpayers' reassessments they would have become void,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | 91 | |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(3) | 40 |
Yorkton Restaurant Venture Capital Corp. v. Saskatchewan (1994), 118 DLR (4th) 735 (Sask QB)
S.23(7) of the Venture Capital Tax Credit Act (Saskatchewan) provided:
"On receipt of the Notice of Objection, the Minister shall with all due...
Schultz v. The Queen, 93 DTC 953, [1993] 2 CTC 2409 (TCC)
Beaubier, J. followed the decision in Apfelbaum v. MNR, 91 DTC 800 in finding that the right to appeal pursuant to s. 169(1) was the taxpayer's...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Agency - Agency | 54 |
Greco v. MNR, 91 DTC 1090 (TCC)
The only remedy of the taxpayer for a failure of the Minister to consider his objection with all due dispatch was to appeal under paragraph...
Administrative Policy
7 April 2022 CBA Roundtable, Q.1
CRA stated that it has the authority under ETA s. 301(3) (equivalent, although not identical, to ITA s. 165(3)) to further increase a reassessment...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(3) | CRA can increase assesssment on appeal | 123 |
7 October 2022 APFF Roundtable Q. 11, 2022-0942751C6 F - Changement de fin d'exercice et opposition
2020-0874951I7 indicated that if a request for a retroactive change to a taxation year is made after the corporate tax returns are filed but...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 249.1 - Subsection 249.1(7) | a corporation cannot change its year end by objecting to the 1st year’s initial assessment | 353 |
25 March 2021 CBA Commodity Taxes Roundtable, Q.13
CRA indicated that where specific documents or information was requested by the auditor, but only provided by the taxpayer at the objection stage,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(3) | procedure followed where further Audit input is desired or required by Appeals | 448 |
Collections, audit, objections and appeals: CRA and COVID-19 28 May 2020 CRA Webpage
Resumption of Audit activity during COVID-19
The CRA is resuming a full range of audit work and adapting our practices to reflect the health and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 222 - Subsection 222(2) | 50 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | suspension duiring COVID-19 of responding to most Objections | 193 |
27 November 2018 CTF Roundtable Q. 6, 2018-0779901C6 - Appeal Process Update
April 1, 2018 introduced a service standard of resolve medium-complexity tax objections within 365 calendar days, 80% of the time; for...
8 October 2010 Roundtable, 2010-0373711C6 F - Traitement des avis d'oppositions
After generally confirming that CRA will not deal with a Notice of Objection without contacting the taxpayer, CRA stated:
However, there are "fast...
5 December 2007 Internal T.I. 2007-0221211I7 F - Capital Dividends
A private corporation (Aco), which had paid a capital dividend out of what it believed to be a capital dividend account balance generated by a...
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| Tax Topics - Income Tax Act - Section 184 - Subsection 184(3) |
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| Tax Topics - Income Tax Act - Section 184 - Subsection 184(3) | CRA will not accommodate appeal of underlying Pt. I and III assessments by agreeing to act on a waiver if appeal successful or by deferred processing of a s. 184(3) election | 296 |
December 1992 B.C. Tax Executives Institute Round Table, Q.12 (October 1993 Access Letter, p. 481)
A reassessment issued under s. 165(3) can be distinguished from one issued under s. 152(4) by an explanation at the bottom of the form T7WC...
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| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 42 |
1 December 1992 Memorandum (Tax Window, No. 27, p. 8, ¶2353)
A reassessment issued pursuant to s. 165(3) nullifies a reassessment made under s. 152(4). The taxpayer may file a new notice of objection with...
1992 A.P.F.F. Annual Conference, Q. 14 (January - February 1993 Access Letter, p. 55)
It is RCT's policy not to make reassessments which seek to increase the tax payable unless the taxation year is not otherwise statute-barred,...
90 C.R. - Q61
The decision with respect to the disposition of a notice of objection is the responsibility of the District Office Appeals Division.
11 June 1990 Memorandum (September 1990 Access Letter, ¶1432)
Where the disposal of a notice of objection involves a taxation year which is otherwise statute-barred, no reassessment may be issued under s....
Subsection 165(5) - Validity of reassessment
Cases
Canada v. Anchor Pointe Energy Ltd., 2003 DTC 5512, 2003 FCA 294
After the Minister had assessed the predecessors of taxpayer on the basis that amounts paid by them to purchase seismic data exceeded the fair...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 60 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(5) | objection does not extend normal reassessment period | 246 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) | Minister could rely on a new argument (suggesting none of CEE deductible) in confirming a reasssessment partially disallowing the CEE | 158 |
See Also
Viterra Inc v. The Queen, 2018 TCC 29
CRA reassessed a company well beyond the normal reassessment period in order to allow input tax credits, which it previously had denied within the...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 298 - Subsection 298(3) | consequential ETA reassessments were subject to essentially the same limitations as under the ITA | 370 |
Klemen v. The Queen, 2014 DTC 1170 [at at 3613], 2014 TCC 244
The Minister assessed the taxpayer for his 2004 taxation year within the normal reassessment period on the basis that the taxpayer had realized a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity | equipment licensed at no charge was held in commercial activity | 86 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | s. 165(5) cannot be used to increase an assessment | 161 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Machinery and Equipment | licensed equipment internally transferred in one-off transaction | 184 |
943372 Ontario Inc. v. The Queen, 2007 DTC 1051, 2007 TCC 294
In dealing with proposed assessments of the taxpayers beyond the normal reassessment period, Bowman C.J. stated (at para. 7):
"If the otherwise...
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|---|---|---|
| Tax Topics - Statutory Interpretation - French and English Version | 76 |
Subsection 165(6) - Validity of notice of objection
Cases
Jones v. Canada (Minister of National Revenue), 2004 DTC 6185, 2004 FC 382
S.165(6) did not empower the Minister to accept a Notice of Objection that had not been served on a timely basis as required by s. 165(1).
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|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 108 |
Subsection 165(7) - Notice of objection not required
Cases
Transcanada Pipelines Ltd. v. The Queen, 2001 DTC 5626, 2001 FCA 314
Following the serving of notices of objection by the taxpayer to 1995 reassessment and a settlement of the issues raised in notices of objection...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | reassessments rendered previous reassessments nullities | 144 |
O'Sullivan v. The Queen, 90 DTC 6278, [1990] 1 CTC 429 (FCTD)
After filing 1984 Notices of Objection to 1984 reassessments, on January 13, 1986 the taxpayer filed a Notice of Appeal to the Tax Court from...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 225.1 - Subsection 225.1(3) | 105 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | 44 |
Bowater Mersey Paper Co. Ltd. v. The Queen, 86 DTC 6293, [1986] 1 CTC 535 (FCTD), rev'd 87 DTC 5382, [1987] 2 CTC 159 (FCA)
S.165(7) had no application where notice of objection to the first reassessment was filed after the second reassessment was made. It was noted...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Financing Expenditures | 29 |
Stephens v. The Queen, 77 DTC 5418, [1977] CTC 590 (FCTD)
S.165(7) does not permit the making of an appeal against a reassessment which was made by the Minister following a decision of the Tax Review Board.
The Queen v. Lambert, 74 DTC 6368, [1974] CTC 516 (FCTD), aff'd supra.
Following the issuance of notices of reassessment dated October 30, 1973 the Minister obtained a certificate for unpaid taxes and provisional...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 223 - Subsection 223(2) | 62 |
See Also
Bennett v. The Queen, 96 DTC 1630, [1995] 2 CTC 2308 (TCC)
Unbeknownst to counsel for the Crown, the reassessment which was the subject of the appeal had been replaced by a more recent one. Lamarre Proulx...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(2) | 53 |