Words and Phrases - "serve"
Jones v. Canada (Minister of National Revenue), 2004 DTC 6185, 2004 FC 382
In finding that s. 165(1) required receipt by the Minister of the taxpayer's Notice of Objection on a timely basis, Snider J. stated (at p. 6187) that:
"I accept that the word 'serve' includes the receipt of a document, or at the very least, awareness of the existence of a document."
Snider J. also indicated that s. 165(1) required that a Notice of Objection be served by registered mail. Here, the taxpayer alleged that he had mailed his Notice of Objection within the 90-day period, but such mailing was never received by the Minister. Accordingly, no valid Notice of Objection had been made.
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|Tax Topics - Income Tax Act - Section 165 - Subsection 165(6)||25|