For the purposes of applying ETA s. 334(1) (similar to ITA s. 248(7)(a)), Yuan J refused to accept a CRA administrative presumption that an application could not have been mailed more than 5 business days before its stamping as received by the CRA mailroom, and instead preferred the evidence of the taxpayer’s accountant that she had mailed the application a month previously.
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CRA presumption that application was mailed no more than 5 business days before stamped as received by CRA mailroom, was rejected
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
943808
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
943809
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