Dow Chemical Canada ULC v. Canada, 2024 SCC 23 -- summary under Subsection 152(1)

By services, 1 July, 2024

In rejecting the taxpayer’s position that the Minister’s decision under s. 247(10) is part of an assessment, Karirer J indicated that this position was “inconsistent with the understanding of a tax assessment as a ‘product’ and not a ‘process’” (para. 6).

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Income Tax Act - s. 152(1)
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assessment is a product and does not reference the process in arriving at it
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assessment
d7 import status
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Node
Drupal 7 entity ID
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