Section 166

Table of Contents

Cases

Kyte v. Canada, 97 DTC 5022 (FCA)

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Ginsberg v. Canada, 96 DTC 6372, [1996] 3 CTC 63 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) 19
Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) Minister's failure to act with all due dispatch is not a basis for vacating an assessment 112
Tax Topics - Statutory Interpretation - Interpretation Act - Section 11 45

See Also

Ntakos Estate v. The Queen, 2018 TCC 224

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 166.1 - Subsection 166.1(7) - Paragraph 166.1(7)(a) no extension necessary as reassessments were void due to taxpayer's incapacity 192

Rio Tinto Alcan Inc. v. The Queen, 2017 CCI 67

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) reassessment made without a proper audit in order to beat statute-barring was valid 561
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.01) further reassessment can carryforward balances from previous reassesment not described in 152(4.01) 235

Deneschuk Building Supplies Ltd. v. The Queen, 96 DTC 1467 (TCC)

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