Words and Phrases - "agreeing province"

May a reassessment of Ontario provincial tax be made beyond the normal reassessment period where a trust that, in fact, was resident in Ontario rather than Alberta, did not report its province of residency as Ontario and did not report any income taxable in Ontario? The Directorate responded:

The income tax acts of the Agreeing Provinces contain references to certain provisions of the federal Income Tax Act, including subsections 150(1), 152(4) and 152(3.1). In that regard, the sending of a notice of assessment or notification of no tax payable begins the normal reassessment period for both federal and provincial or territorial tax purposes for the Agreeing Provinces. …

[W]here a trust files a T3 return and does not report having a permanent establishment or income in a particular Agreeing Province … the trust has reported nil income with respect to the particular province or territory. Furthermore, the resulting Notice of Assessment or notice of no tax payable is considered to include a notice of no tax payable in respect of the Agreeing Province. …

Accordingly … the federal assessment constitutes a Notice of Assessment or notification of provincial or territorial tax for all Agreeing Provinces. In that regard, a reassessment of provincial or territorial tax for an Agreeing Province may not be made beyond the normal reassessment period regardless of whether the particular Agreeing Province is identified in the notice of assessment, unless one of the exceptions provided by subsection 152(4) applies.

This view is consistent with … Aubrey Dan Family Trust … .