Words and Phrases - "serve"

a
88
b
44
c
79
d
53
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Jones v. Canada (Minister of National Revenue), 2004 DTC 6185, 2004 FC 382

Summary Under
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1)

In finding that s. 165(1) required receipt by the Minister of the taxpayer's Notice of Objection on a timely basis, Snider J. stated (at p. 6187) that:

"I accept that the word 'serve' includes the receipt of a document, or at the very least, awareness of the existence of a document."

Snider J. also indicated that s. 165(1) required that a Notice of Objection be served by registered mail. Here, the taxpayer alleged that he had mailed his Notice of Objection within the 90-day period, but such mailing was never received by the Minister. Accordingly, no valid Notice of Objection had been made.

Words and Phrases
serve