Section 166.1

See Also

Babakaiff v. The Queen, 2014 DTC 1012 [at 2548], 2013 TCC 246

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Newfoundland Transshipment Limited v. The Queen, 2013 DTC 1111, 2013 TCC 259

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) no obligation to reassess amended return 82

Lambo v. The Queen, 2011 DTC 1236 [at 1364], 2011 TCC 293

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Administrative Policy

Tax Professionals Mini Round Table - Vancouver - Q. 29 (March 1993 Access Letter, p. 110)

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Subsection 166.1(7)

Paragraph 166.1(7)(a)

Cases

Canada (National Revenue) v. ConocoPhillips Canada Resources Corp., 2017 FCA 243

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1) CRA has no ability to use the s. 220(2.1) waiver to extend the period for filing a Notice of Objection 312
Tax Topics - Statutory Interpretation - Specific v. General Provisions specific time limitation rule in s. 166.1 was implied exception to the general waiver rule in s. 220(2.1) 237

See Also

Ntakos Estate v. The Queen, 2018 TCC 224

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Words and Phrases
non est factum
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 166 reassessments at the request of a taxpayer lacking mental capacity were void 408

DaSilva v. The Queen, 2018 TCC 74 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 335 - Subsection 335(6) failure of official to confirm that the notice of assessment was included in a batch that had been accurately processed 300
Tax Topics - Income Tax Act - Section 244 - Subsection 244(5) taxpayer’s testimony that she did not receive a notice of assessment accepted over a CRA affidavit to the contrary 182
Tax Topics - Excise Tax Act - Section 303 - Subsection 303(7) - Paragraph 303(7)(a) taxpayer's testimony that she had not received a notice of assessment was credible 162