Subsection 204.3(1)
See Also
Chiang v. The Queen, 2017 TCC 165 (Informal Procedure)
The taxpayer (Chiang) overcontributed to his RRSP (thereby incurring Part X.1 tax) because he “genuinely and reasonably believed” that he had...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(1) | no penalty where reasonable error of fact | 303 |
Subsection 204.3(2)
See Also
Hall v. The Queen, 2016 TCC 221 (Informal Procedure)
D’Auray J confirmed that as a T1-OVP form was a return made under a separate part of the Act (Part X.1), the assessment of timely filings of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | assessment of Part I tax returns does not engage the running of statute-barring for taxes under other Parts | 145 |
| Tax Topics - Income Tax Act - Section 204.1 - Subsection 204.1(4) | waiver of tax of mentally ill taxyaer recommended | 124 |