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...
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...
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...
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....
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...
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...
Hamer v. The Queen, 2014 DTC 1168 [at 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...
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...
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...
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...
See Also
Sicoli v. The Queen, 2013 DTC 1167 [at 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 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...
Carcone v. The Queen, 2012 DTC 1032 [at 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...
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...
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...
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)...
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...
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"....
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...
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...
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.
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...
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...
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...
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...