Words and Phrases - "assess"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Optical Recording Corp. v. The Queen, 86 DTC 6465, [1986] 2 CTC 325 (FCTD), aff'd 87 DTC 5248, [1987] 1 CTC 417

Summary Under
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4)
notice of assessment that did not assess tax that was yet due was a nullity

A purported assessment which merely indicated that the taxpayer was "technically liable" to pay an amount, but that Revenue Canada would not take...

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Words and Phrases
assess