DaSilva v. The Queen, 2018 TCC 74 (Informal Procedure)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
|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|