Webb JA noted in various places (e.g., para. 57) that the result of the Minister raising a new argument in accordance with s. 152(9) cannot be to increase the taxpayer's liability.
Topics and taglines
Tagline
new basis for assessment cannot increase tax
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
799577
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
799578
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Workflow state