Words and Phrases - "non est factum"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Ntakos Estate v. The Queen, 2018 TCC 224

Summary Under
Tax Topics - Income Tax Act - Section 166.1 - Subsection 166.1(7) - Paragraph 166.1(7)(a)
no extension necessary as reassessments were void due to taxpayer's incapacity

An accountant got the taxpayer (Anna – who at that point was mentally failing), months before her death, to file T1 adjustment requests in 2003...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
non est factum
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 166 reassessments at the request of a taxpayer lacking mental capacity were void 430