Cormier v. The Queen, 91 DTC 5159 (FCTD) -- summary under Assessmen

By services, 28 November, 2015

S.225.1(3), which was added applicable to "notices of assessment" mailed after 1984, did not apply where a reassessment was issued in 1983, and a notice of confirmation issued in 1984. Because a notice of confirmation does not effect any change to an assessment, it is not itself an assessment.

Topics and taglines
Topic
Income Tax Act - s. 248(1) - Assessmen
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337096
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