Section 204.3

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...

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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...

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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