Words and Phrases - "acte ou formalité"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Canada v. Csak, 2025 FCA 60

Summary Under
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii)
s. 26 of Interpretation Act extended the time for filing a waiver to the Monday following the expiry of the normal reassessment period on the Sunday

The taxpayer challenged an assessment of her under s. 160(2) respecting unpaid tax of her late husband for inter alia his 1989 taxation year on...

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Words and Phrases
doing of a thing acte ou formalité
Locations of other summaries Wordcount
Tax Topics - General Concepts - Abuse of Process not an abuse of process for taxpayer, in appealing a s. 160(2) assessment, to raise a statute-barring issue that had not been raised in the transferor’s tax appeal 289
Tax Topics - Income Tax Act - Section 160 - Subsection 160(2) a s. 160 challenge confirmed on the basis that a TCC judgment of the transferor was incorrect 212
Tax Topics - Statutory Interpretation - Interpretation Act - Section 26 s. 26 extended the time for filing a waiver to the Monday following the expiry of the normal reassessment period on the Sunday 262