Words and Phrases - "file"

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ConocoPhillips Canada Resources Corp. v. Canada (National Revenue), 2016 DTC 5016 [at 6588], 2016 FC 98, 2017 FCA 243 rev'd

Summary Under
Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1)
discretion under s. 220(2.1) to waive filing a Notice of Objection

The taxpayer (“ConocoPhillips”) claimed that it did not learn about a reassessment of its 2000 taxation year (which nullified a previous...

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Words and Phrases
file

Sameden Oil of Canada, Inc. v. Provincial Treasurer of Alberta (1993), 102 DLR (4th) 125 (Alta. C.A.)

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(7)

The taxpayer mailed his 1988 corporate tax return by registered mail from the United States on June 30, 1989, and the return was received by the...

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Words and Phrases
file