Bormann v. Canada, 2006 DTC 6147, 2006 FCA 83 -- summary under Subsection 169(1)

By services, 28 November, 2015

In dismissing the taxpayer's appeal for taxation years in which there was no federal tax, interest or penalty assessed, the Court stated (p. 6148) that "the jurisprudence is clear that a taxpayer can neither object to nor appeal from a nil assessment.

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