Words and Phrases - "at any time"

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Barker v Baxendale Walker Solicitors (a firm) & Anor, [2017] EWCA Civ 2056

Summary Under
Tax Topics - General Concepts - Negligence, Fiduciary Duty and Fault
tax solicitor was negligent in not advising of the risk of an alternative interpretation

Mr Baxendale-Walker, the sole equity partner in a law firm specializing in advising on tax-avoidance schemes, charged the taxpayer (Mr Barker) a...

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Words and Phrases
at any time

Rémillard v. The Queen, 2011 DTC 1286 [at at 1617], 2011 TCC 327

Summary Under
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii)

McArthur J. dismissed the taxpayer's argument that his waiver of the normal limitations period on reassessments applied only to the first...

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Words and Phrases
at any time

Canada v. Agazarian, 2004 DTC 6366, 2004 FCA 32

Summary Under
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b)
s. 152(4)(b)(i) permits more than one reassessment within the extended period

Within the normal reassessment period, the Minister reassessed the taxpayer's 1987 taxation year to permit the deduction, at the taxpayer's...

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Words and Phrases
at any time