Section 303

Subsection 303(7)

Paragraph 303(7)(a)

See Also

DaSilva v. The Queen, 2018 TCC 74 (Informal Procedure)

taxpayer's testimony that she had not received a notice of assessment was credible

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 shows that a notice of assessment was mailed … to a person … is evidence of [such] statement… .” Graham J found that an affidavit by such an official (Mr. Neill) that a particular “business client communications system cycle” had ran without errors did not establish that the notice of assessment had been mailed as he had not directly confirmed that the taxpayer’s notice of assessment was in that cycle - nor had the Crown provided an affidavit of someone working for Mr. Neill, who might have confirmed this point.

As Graham J also found the taxpayer’s testimony, that she had not received a copy of the notice of assessment until over three years following the time of its alleged mailing, to be credible, he went on to effectively find that the taxpayer had objected on a timely basis.

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 300
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 182
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 89