Words and Phrases - "assessment"
Iris Technologies Inc. v. Canada, 2024 SCC 24
Before confirming that the taxpayer’s Federal Court motion for judicial review had represented an impermissible collateral attack on assessments...
Dow Chemical Canada ULC v. Canada, 2024 SCC 23
In rejecting the taxpayer’s position that the Minister’s decision under s. 247(10) is part of an assessment, Karirer J indicated that this...
Pure Spring Co. Ltd. v. MNR, 2 DTC 844 (Ex. Ct.)
In the course of finding that the exercise by the Minister of his discretion to disallow an expense was an assessment that could be appealed as...
Canada v. 984274 Alberta Inc., 2020 FCA 125
The taxpayer (“984”) reported a capital gain on its 2003 sale of land on the basis that it had acquired it from its parent (Henro) on a...
Beggs v. The Queen, 2016 TCC 11 (Informal Procedure)
CRA determined to not grant a waiver of withholding under Reg. 105 from fees to be paid to the appellants in connection with a proposed...
Okalta Oils Ltd. v. Minister of National Revenue, 55 DTC 1176, [1955] CTC 271, [1955] S.C.R. 824
The taxpayer was not able to appeal a "nil" reassessment to the Tax Appeal Board. The word "assessment" referred to the actual sum in tax which...
The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA)
It was indicated, obiter, that the Minister was not precluded from taking a position before the Trial Division that was inconsistent with the...
Civil Service Co-Operative Credit Society Ltd. v. The Queen, 2001 DTC 790 (TCC)
The taxpayer, along with other credit unions, was required to deposit with the Ontario Share and Deposit Insurance Corporation ("OSDIC") amounts...
Canada v. Anchor Pointe Energy Ltd., 2007 DTC 5379, 2007 FCA 188
The Minister initially reassessed the taxpayer on the assumption that it had purchased seismic data for more than its fair market value, so that a...