Articles
Nick Pantaleo, Marisa Wyse, "Power to Lengthen Assessment Period", Canadian Tax Highlights, Vol. 26, No. 5, May 2018, p. 1
S. 231.8 to extend the reassessment period for the time during which an s. 231.2 requirement or an s. 231.7 compliance order is being contested...
Subsection 231.8(1)
Articles
Joint Committee, "Submission regarding proposed audit powers in Budget 2024 included in the August 2024 Draft Legislation", 11 September 2024 Joint Committee Submission
Inappropriate scope of tolling (pp. 14-17)
The revised version of s. 231.8 would generally expand the circumstances in which the running of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.9 - Subsection 231.9(6) | 535 | |
| Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(6) | 365 | |
| Tax Topics - Income Tax Act - Section 231.41 | 89 |