Words and Phrases - "nil assessment"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

Canada v. 984274 Alberta Inc., 2020 FCA 125

Summary Under
Tax Topics - Income Tax Act - Section 164 - Subsection 164(1)
nil assessment was an “assessment” giving rise to an s. 164(3.1) overpayment

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...

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Words and Phrases
assessment nil assessment
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160.1 - Subsection 160.1(1) ss. 160.1(1) and (3)’s application not subject to the issuance of a prior time-constrained reassessment 489
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) nil assessment not subject to 3-year limitation in s. 152(4) 190
Tax Topics - General Concepts - Stare Decisis prior decision of the FCA that “manifestly overlooked [the] established line of cases” was not to be followed 76

Nottawasaga Inn Ltd. v. The Queen, 2014 DTC 1021 [at at 2628], 2013 TCC 377 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 169

In 2011 the Minister reassessed the taxpayer's 2007 taxation year (the old reassessment) by denying the deduction of various expenses and capital...

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Words and Phrases
nil assessment