Words and Phrases - "notice of assessment"

a
88
b
44
c
81
d
55
e
38
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
25
o
38
p
81
q
3
r
77
s
91
t
47
u
16
v
10
w
23
y
2

26 January 2010 External T.I. 2009-0344121E5 F - REER, déduction pour cotisations excédentaires

Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(8.2) - Paragraph 146(8.2)(c)
a reference in Part I to a notice of assessment refers to a Part I notice of assessment

In finding that the reference in s. 146(8.2)(c)(ii) to the year in which a notice of assessment is sent refers to the notice of assessment under Part I, the Directorate stated:

[U]nless otherwise specified in the Act, it is our view that where a provision of Part I of the Act refers to a notice of assessment, that provision necessarily refers to a notice of assessment under Part I of the Act and not to a notice of assessment under any other part of the Act.

Words and Phrases
notice of assessment