SoftSim Technologies Inc. v. The Queen, 2012 DTC 1187 [at at 3473], 2012 TCC 181 -- summary under Subsection 171(1)

By services, 28 November, 2015

D'Auray J. found that the Court had jurisdiction to enforce a settlement agreement between the taxpayers and the Minister. S. 169(3) provides that the Minister may make a reassessment with the taxpayers' consent, and the Court's powers under s. 171(1)(b) are adequate to give effect to the agreed reassessment.

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Topic
Income Tax Act - s. 171(1)
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Drupal 7 entity type
Node
Drupal 7 entity ID
335068
Extra import data
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