Section 165

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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Locations of other summaries Wordcount
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)...

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Words and Phrases
serve

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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Locations of other summaries Wordcount
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...

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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...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1.1) 187

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...

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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...

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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...

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City Centre Properties Inc. v. The Queen, 91 DTC 5083 (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...

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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...

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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...

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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."

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...

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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...

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Words and Phrases
assessment

See Also

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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Locations of other summaries Wordcount
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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Locations of other summaries Wordcount
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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Words and Phrases
heir
Locations of other summaries Wordcount
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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Locations of other summaries Wordcount
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 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...

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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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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 166.1 no obligation to reassess amended return 88

Anonby v. The Queen, 2013 DTC 1154 [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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Locations of other summaries Wordcount
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...

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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...

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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....

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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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Paris v. The Queen, 98 DTC 6072 (FCTD)

The plaintiffs, who were members of a public interest group coalition, had no standing to challenge an advance tax ruling issued by Revenue...

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Consoltex Inc. v. The Queen, 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...

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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...

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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...

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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...

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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'...

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Administrative Policy

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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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.1) a single Notice of Objection can cover multiple disputed assessments 172

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...

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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...

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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...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 100 - Subsection 100(2.1) s. 100(2.1) applies to non-qualifying amalgamation 64
Tax Topics - Income Tax Act - Section 111 - Subsection 111(12) application following amalgamation 113
Tax Topics - Income Tax Act - Section 116 - Subsection 116(1) deemed tcp following amalgamation 167
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5.1) continuity of s. 13(5.1) on amalgamation 132
Tax Topics - Income Tax Act - Section 169 Amalco can continue objection 103
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) reserve after amalgamation 62
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Shareholder shareholder need not hold shares 88
Tax Topics - Income Tax Act - Section 251 - Subsection 251(3.1) deemed non-arm's length relationship on amalgamation 172
Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(b) related party, majority and 50% group exceptions 495
Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(iii) reserve after amalgamation 62
Tax Topics - Income Tax Act - Section 66.7 - Subsection 66.7(7) successoring where non-wholly owned amalgamation 109
Tax Topics - Income Tax Act - Section 69 - Subsection 69(13) no disposition of predecessor property on general principles 113
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1.4) s. 87(5) not applicable 112
Tax Topics - Income Tax Act - Section 80.01 - Subsection 80.01(3) non-87 amalgamation/no FX gain 165
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) no deemed dividend to dissenter on amalgamation 87
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) election filing by Amalco 109
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.1) s. 87(1.1) qualifies for all s. 87 purposes 66
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.2) successoring where non-wholly owned amalgamation 109
Tax Topics - Income Tax Act - Section 87 - Subsection 87(10) deemed listing of temporary Amalco shares 120
Tax Topics - Income Tax Act - Section 87 - Subsection 87(11) gain if high PUC is sub shares 55
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1) presumptive satisfaction of s. 87(1)(a)/dissent and squeeze-outs onside 297
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(a) new corp/deemed year end coinciding or not with acquisition of control 758
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(b) Amalco must follow predecessor's valuation method subject to truer picture doctrine 64
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(c) reserve after amalgamation 113
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(d) cost amount carryover 149
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(e.1) s. 100(2.1) applies to non-qualifying amalgamation 64
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(o) no continuity rule for non-security options 139
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(q) pre-amalgamation services 106
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.11) loss-carry back to parent 169
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.1) dovetailing with s. 88(1.1) 44
Tax Topics - Income Tax Act - Section 87 - Subsection 87(3.1) 346
Tax Topics - Income Tax Act - Section 87 - Subsection 87(3) PUC shifts 189
Tax Topics - Income Tax Act - Section 87 - Subsection 87(4) fractional share cash/ACB or value shift/implied non-recognition for predecessor shares 281
Tax Topics - Income Tax Act - Section 87 - Subsection 87(7) dovetailing with s. 78 and 112(12) 191
Tax Topics - Income Tax Act - Section 87 - Subsection 87(9) allocation of s. 87(9)(c)(ii) excess as parent chooses 230
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) late designation 122
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1.1) dovetailing with s. 87(2.1) 62
Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) partnership dissolution on amalgamation 137
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.2) deemed non-arm's length relationship on amalgamation 467
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) deemed non-arm's length relationship on amalgamation 371
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(14) class continuity on non-arm's length amalgamation 327
Tax Topics - Income Tax Regulations - Regulation 8503 - Subsection 8503(3) - Paragraph 8503(3)(b) pre-amalgamation services 106
Tax Topics - Income Tax Act - Section 249 - Subsection 249(3) 136
Tax Topics - Income Tax Act - Section 22 - Subsection 22(1) 179

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...

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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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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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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) 37

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...

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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).

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...

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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...

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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(1.2) - 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...

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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....

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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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Locations of other summaries Wordcount
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 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,...

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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

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)...

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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(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...

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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,...

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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...

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Words and Phrases
due dispatch
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 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...

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Danada Enterprises Ltd. v. Canada (Attorney General), 2012 DTC 5083 [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...

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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...

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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...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Audit 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. ...

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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...

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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...

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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...

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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...

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Words and Phrases
with all due dispatch

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...

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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,...

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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...

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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,...

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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...

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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...

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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...

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Administrative Policy

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...

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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...

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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...

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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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Other locations for this summary
Tax Topics - Income Tax Act - Section 184 - Subsection 184(3)
Locations of other summaries Wordcount
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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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) 40

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...

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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,...

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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....

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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...

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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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Locations of other summaries Wordcount
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 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...

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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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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).

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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Locations of other summaries Wordcount
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...

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Bowater Mersey Paper Co. Ltd. v. The Queen, 86 DTC 6293, [1986] 1 CTC 240, [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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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 611 (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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Locations of other summaries Wordcount
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...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 162 - Subsection 162(2) 53