Subsection 335(1)
See Also
Luxury Home Landscape Construction Inc. v. The Queen, 2021 TCC 4 (Informal Procedure)
The Respondent moved to quash the Appellant’s Notice of Appeal, filed on March 15, 2019, on the grounds that it had not been filed within 90...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(5) | CRA fails to establish the mailing date of an assessment due to not having a copy of a Canada Post Certificate of Registration | 138 |
Subsection 335(5)
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | a registrant is not required to expand the information already in its possession in using an ITC allocation method | 423 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | Crown did not establish that an input tax credit methodology of a ferry company was unreasonable | 296 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 89 - Subsection 89(1) | Crown's tendering of affidavit of documents at end of trial was contrary to Rule 89 | 65 |
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(9) | s. 244(9) does not establish the admissibility of a CRA document | 158 |
Subsection 335(6)
See Also
DaSilva v. The Queen, 2018 TCC 74 (Informal Procedure)
The appellant alleged that she did not receive a notice of assessment denying her new housing rebate until a copy was provided to her by a CRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(5) | taxpayer’s testimony that she did not receive a notice of assessment accepted over a CRA affidavit to the contrary | 188 |
| Tax Topics - Excise Tax Act - Section 303 - Subsection 303(7) - Paragraph 303(7)(a) | taxpayer's testimony that she had not received a notice of assessment was credible | 166 |
| Tax Topics - Income Tax Act - Section 166.1 - Subsection 166.1(7) - Paragraph 166.1(7)(a) | testimony accepted that notice of assessment had not been received | 93 |