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Optical Recording Corp. v. The Queen, 86 DTC 6465, [1986] 2 CTC 325 (FCTD), aff'd 87 DTC 5248, [1987] 1 CTC 417 -- summary under Subsection 152(4)

Full Title

Optical Recording Corp. v. The Queen, 86 DTC 6465, [1986] 2 CTC 325 (FCTD), aff'd 87 DTC 5248, [1987] 1 CTC 417

Summary Under

Tax Topics - Income Tax Act - Section 152 - Subsection 152(4)

notice of assessment that did not assess tax that was yet due was a nullity

A purported assessment which merely indicated that the taxpayer was "technically liable" to pay an amount, but that Revenue Canada would not take...

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Read more about Optical Recording Corp. v. The Queen, 86 DTC 6465, [1986] 2 CTC 325 (FCTD), aff'd 87 DTC 5248, [1987] 1 CTC 417 -- summary under Subsection 152(4)