Words and Phrases - "notice of assessment"

a
91
b
44
c
87
d
57
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
62
n
29
o
41
p
83
q
3
r
78
s
96
t
48
u
16
v
11
w
23
y
2

26 January 2010 External T.I. 2009-0344121E5 F - REER, déduction pour cotisations excédentaires

Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(8.2) - Paragraph 146(8.2)(c)
a reference in Part I to a notice of assessment refers to a Part I notice of assessment

In finding that the reference in s. 146(8.2)(c)(ii) to the year in which a notice of assessment is sent refers to the notice of assessment under Part I, the Directorate stated:

[U]nless otherwise specified in the Act, it is our view that where a provision of Part I of the Act refers to a notice of assessment, that provision necessarily refers to a notice of assessment under Part I of the Act and not to a notice of assessment under any other part of the Act.

Words and Phrases
notice of assessment