Subsection 303(7)
Paragraph 303(7)(a)
See Also
DaSilva v. The Queen, 2018 TCC 74 (Informal Procedure)
ETA s. 335(6) provides that an affidavit of a CRA official in charge of the appropriate records and stating that “an examination of the records...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 335 - Subsection 335(6) | failure of official to confirm that the notice of assessment was included in a batch that had been accurately processed | 312 |
| 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 - 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 |