Subsection 244(4) - Limitation period
Cases
PS&E Contractors Ltd. v. The Queen, 89 DTC 5067, [1989] 1 CTC 184 (Sask. C.A.)
"The knowledge must be the knowledge of the Minister personally and the knowledge of someone else cannot be substituted for it."
The Queen v. Print Three, 88 DTC 6315 (Ont. Prov. Ct.)
Marcotte was followed.
R. v. Les Habitations Perigord Inc., 88 DTC 6267, [1988] 2 CTC 64 (Que. C.A.)
A certificate was held to be defective because it only certified that the requisite evidence came to the knowledge of an authorized official,...
Re Pica and The Queen, 85 DTC 5041, [1985] 1 CTC 73 (S.C.O.)
"Minister" in s. 244(4) includes his designee.
James v. The Queen, 84 DTC 6570, [1984] CTC 672 (S.C.O.), rev'd by 86 DTC 6432, [1986] 2 CTC 288 (Ont CA), briefly aff'd by 88 DTC 6273, [1988] 2 CTC 1, [1988] 1 S.C.R. 669
S.244(4) "leaves it entirely in the hands of the Minister to state when in his 'opinion' sufficient information was brought to his knowledge to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Paragraph 11(d) | 62 |
R. v. Simmons, 84 DTC 6171 (Nfld. Prov. Ct.)
A Minister's certificate was not invalid by reason of the fact that it was signed by the District Office Director of Taxation who certified as to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(2) | 62 |
Fee et al. v. Bradshaw et al., 82 DTC 6264, [1982] CTC 201, [1982] 1 S.C.R. 607
S.18 of the Federal Court Act does not give the Federal Court the jurisdiction to prohibit the filing of an allegedly false certificate, because...
Usarco Ltd. v. A.G. Canada, [1980] CTC 484, 80 DTC 6381 (FCTD)
A certificate is not conclusive evidence of the assertions contained therein if it was made fraudulently. (Obiter)
Medicine Hat Greenhouse Ltd. and German v. R., [1980] CTC 114 (Alta. C.A.)
Assuming the absence of fraudulent intent or improper motive involved in specifying the date contained in the certificate, the certificate is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Abuse of Process | delay in initiating a prosecution | 65 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | 26 |
Subsection 244(5) - Proof of service by mail
Cases
Canada (National Revenue) v. Ghermezian, 2022 FC 236, aff'd in part 2023 FCA 183
In the context of applications by the Minister for s. 231.7 compliance orders respecting CRA requests for various documents made pursuant to ss....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | department manager can provide affidavit evidence on the activities of his department | 125 |
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | s. 231.1(1) authorizes the Minister to compel the production of existing documents, but not to provide written answers | 300 |
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | presumption that CRA official was authorized, and CRA required to assess what is a reasonable notice period in light inter alia of the volume of requested material | 313 |
| Tax Topics - Income Tax Act - Section 231.6 - Subsection 231.6(2) | burden on taxpayer to establish that the documents were not accessible from Canada before s. 231.6 can oust s. 231.1 or 231.2 | 113 |
See Also
Luxury Home Landscape Construction Inc. v. The Queen, 2021 TCC 4 (Informal Procedure)
The Crown brought a motion to quash the corporate taxpayer’s notice of appeal from a GST/HST notice of confirmation on the grounds that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 335 - Subsection 335(1) | internal CRA form referencing the Canada Post tracking number did not satisfy affidavit requirement – also ambiguity as to whether notice was addressed to the corporate taxpayer | 502 |
DaSilva v. The Queen, 2018 TCC 74 (Informal Procedure)
Where a taxpayer alleges that she did not receive a notice of assessment, ETA s. 335(6) provides that an affidavit of a CRA official in charge of...
| 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 | 312 |
| 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 | 166 |
| Tax Topics - Income Tax Act - Section 166.1 - Subsection 166.1(7) - Paragraph 166.1(7)(a) | testimony accepted that notice of assessment had not been received | 93 |
Hamer v. The Queen, 2014 DTC 1168 [at 3602], 2014 TCC 218
Woods J found that CRA's affidavit was insufficient to prove that the taxpayer's notice of assessment had been mailed. She stated (at paras....
Skalbania v. The Queen, 2009 DTC 2066, 2009 TCC 576
The Minister was found to have reassessed the taxpayer within the normal reassessment period when on the last day of that period CRA mailed the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(15) | 50 |
Subsection 244(7) - Proof of failure to comply
Cases
Cholodniuk v. R., 92 DTC 6168, [1992] 2 CTC 150 (Sask. C.A.)
Because a common law trial judge has not only the right but also the duty to control the evidence so as to ensure a fair trial, a judge has the...
A.G. (Canada) v. Romeo's Trucking Ltd., 80 DTC 6238, [1980] CTC 278 (Sask. D.C.)
The S.244(7) presumption was rebutted by testimony of the taxpayer's accountant that he had mailed the taxpayer's return on a timely basis.
Subsection 244(9) - Proof of documents
Cases
Canada (Attorney General) v. Iris Technologies Inc., 2021 FCA 223
Iris’ judicial review application was struck essentially was struck on the basis that the core matter at issue was determined by the Minister...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(1.6) | discretionary exercise of refusal under s. 164(1.6) was to be challenged only after the Tax Court had adjudicated the quantum of the CEWS claim under a notice of determination | 412 |
| Tax Topics - General Concepts - Evidence | exception from hearsay evidence rule for reliable evidence | 197 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(3.4) | respective roles of Tax Court and Federal Court in reviewing CEWS claims | 318 |
Aztec Industries Inc. v. The Queen, 95 DTC 5235, [1995] 1 CTC 327 (FCA)
Given that the only documentary evidence the Minister was able to provide by way of affidavit were three "final requests for payment" reciting...
See Also
Marine Atlantic Inc. v. The King, 2023 TCC 95
After finding that a CRA affidavit to which were attached 90 pages of documents could not be admitted because (contrary to Rule 89) the affidavit...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | a registrant is not required to expand the information already in its possession in using an ITC allocation method | 423 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | Crown did not establish that an input tax credit methodology of a ferry company was unreasonable | 296 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 89 - Subsection 89(1) | Crown's tendering of affidavit of documents at end of trial was contrary to Rule 89 | 65 |
| Tax Topics - Excise Tax Act - Section 335 - Subsection 335(5) | s. 335(5) does not establish that a CRA document is admissible in a hearing | 325 |
Subsection 244(10) - Proof of no appeal
Cases
Sodecia Canada Investments Inc. v. The King, 2024 TCC 40
The taxpayer argued that an assessment of it dated June 8, 2017 was only mailed, at the request of its agent, about three years later, so that its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(14) | taxpayer had failed to establish that a notice of assessment had been mailed after its stated date | 181 |
See Also
Sicoli v. The Queen, 2013 DTC 1167 [at 917], 2013 TCC 207
Hershfield J found that the Minister was unable to rely on s. 244(10) in respect of 17 assessments that had purportedly all been mailed in 2009,...
Poulin v. The Queen, 2013 DTC 1102 [at 545], 2013 TCC 104
Hershfield J found that the Minister's affidavit was inadequate to establish under s. 244(10) that the taxpayer's Notice of Objection had been...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 163 |
Carcone v. The Queen, 2012 DTC 1032 [at 2651], 2011 TCC 550
The taxpayer's application to extend the period to file notices of objection was denied because the period had not yet commenced. The Minister...
Graham v. The Queen, 92 DTC 1012, [1991] 2 CTC 2712 (TCC)
After paraphrasing s. 244(10), Bowman J. stated (p. 1014):
"Such evidence is obviously not irrebuttable and in any event the evidence of a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 149 | |
| Tax Topics - Income Tax Act - Section 169 | 149 |
Subsection 244(13) - Proof of documents
Cases
The Queen v. Ehli, 99 DTC 6505 (Alta CA)
A demand made pursuant to s. 231.2(1)(a) that contained a signature stamp affixed by an employee of the CCRA who had been authorized by the...
Swyryda v. The Queen, 81 DTC 5109 (Sask QB)
The signing of a demand for information by an official other than the Director-Taxation (the Director-Taxation being the officer authorized by...
Israel v. The Queen, 79 DTC 5418, [1979] CTC 468 (FCTD)
A document described as a "notice of assessment" on which the printed name "E.B. ARMSTRONG" appeared over the title of "DEPUTY MINISTER OF...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 119 - Subsection 119(1) | 27 | |
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(8) | 28 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming | employee not engaged in farming business | 46 |
Subsection 244(14) - Mailing or sending date
See Also
Sodecia Canada Investments Inc. v. The King, 2024 TCC 40
The taxpayer argued that an assessment of it dated June 8, 2017 was only mailed, at the request of its agent, on June 6, 2022, so that its Notice...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(10) | CRA employees' affidavits re records of assessment created rebuttable presumption that the assessment had been mailed on its stated date | 139 |
236130 British Columbia Ltd. v. The Queen, 2006 DTC 2053, 2005 TCC 770
In finding that a notice of reassessment that the Minister mailed to the wrong address within the six-month period referred to in s. 152(4.1)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.1) | 126 |
VIH Logging Ltd v. The Queen, 2004 DTC 2090, 2003 TCC 732, aff'd 2005 DTC 5095, 2005 FCA 36
After finding that an assessment of the taxpayer had been made when the assessment was picked up by a courier for delivery, Woods J. went on to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 64 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) | 83 |
McIntyre v. MNR, 93 DTC 999, [1993] 2 CTC 2244 (TCC)
Notices of reassessment that were sent by registered mail by the Minister were returned by the post office, with the envelopes marked "unclaimed"....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(2) | 118 |
Everett's Truck Stop Ltd. v. The Queen, 93 DTC 965, [1993] 2 CTC 2658 (TCC)
The assumption by another corporation ("Polar Oils") of the obligation of the taxpayer to pay $119,658 in consideration for the taxpayer's...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) | inducement to purchase product for more was includible under s. 12(1)(x), or perhaps s. 9 | 148 |
Subsection 244(15) - Date when assessment made
Cases
Skalbania v. The Queen, 2009 DTC 2066, 2009 TCC 576
The Minister was found to have reassessed the taxpayer within the normal reassessment period when on the last day of that period CRA mailed the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(5) | 111 |
McGowan v. The Queen, 95 D.T.C 5337, [1996] 2 CTC 18 (FCA)
The taxpayer had failed to rebut the presumption of due issuance created by s. 244(15) by any evidence to the contrary.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 166.2 - Subsection 166.2(1) | 42 |
Subsection 244(16)
See Also
Aubrey Dan Family Trust v. Minister of Finance, 2016 ONSC 3801, aff'd 2017 ONCA 875
A purported Alberta trust which wanted to have more time to make submissions to CRA that it was not resident in Ontario provided a related waiver...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Ontario - Taxation Act 2007 - Section 158 | federal form with CRA insignia purported to be a prescribed form | 364 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | original assessment not dealing with Ontario tax starts the normal Ontario reassessment period | 300 |
Subsection 244(20)
Cases
Zeifmans LLP v. Canada (National Revenue), 2021 FC 363, aff'd 2022 FCA 160
In rejecting an argument that a request for information had not been issued to a “person” as required by s. 231.2(1) because it was issued to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | an RFI issued to an accounting firm re named clients could extend to unnamed offshore entities if the latter were not being audited | 418 |
See Also
Menzies v. The Queen, 2016 TCC 73 (Informal Procedure)
The taxpayer was a limited partner in Grosvenor, a limited partnership. Following a Notice of Determination by the Minister to reduce the net...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.6) | receipt of notice of redetermination of loss by limited partner not relevant | 150 |
Administrative Policy
18 October 2016 Internal T.I. 2016-0640321I7 - Subsections 152(1.5) and 244(20)
Does the presumption in s. 244(20) supersede the obligation stated in s. 152(1.5) to send a notice of determination to each person who was a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.5) | requirement satisfied by delivery to partnership address | 33 |