Section 166.2

Subsection 166.2(1) - Extension of time by Tax Court

Cases

McGowan v. The Queen, 95 D.T.C 5337 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 244 - Subsection 244(15) 20

Bordieri v. The Queen, 95 DTC 5243 (FCA)

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See Also

Brando v. The Queen, 2013 DTC 975, 2013 TCC 223

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Haight v. The Queen, 2000 DTC 2571 (TCC)

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Carlson v. The Queen, 2000 DTC 2556 (TCC)

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Subsection 166.2(5) - When application to be granted

See Also

Air Canada v. ARQ, 2016 QCCA 710

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Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) ARQ obligated to copy a lawyer, who was its contact on a tax dispute, with its further reassessment 466

Hanson v. The Queen, 2014 DTC 1003 [at 2515], 2013 TCC 341

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DouangChanh v. The Queen, 2013 DTC 243 [at 1335], 2013 TCC 320

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.2) T1 Adjustment Request presumed not to be s. 152(4.2) application if such application would needlessly extinguish right to appeal 287

Palubjak v. The Queen, 2013 DTC 1232 [at 1272], 2013 TCC 285

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Morris v. The Queen, 97 DTC 1394 (TCC)

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D'Arcy v. The Queen, [1995] 2 CTC 2027 (TCC)

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Paragraph 166.2(5)(a)

See Also

Ihama-Anthony v. The Queen, 2018 TCC 262

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) objection can be made after the proposal letter and before the notice of reassessment – but must state “I object” 327