The taxpayer argued that his assessment should be vacated because the Minister failed to act with all due dispatch to reconsider his assessment. Hugessen JA dismissed the taxpayer's appeal. Ginsberg, decided a week before, establishes that this is not a basis to vacate an assessment. Moreover, the taxpayer's right to appeal under s. 169(b) (i.e. where the Minister has taken 90 days or more to respond to a notice of objection) would be nonsensical if the effect of the Minister's failure were already to vacate the assessment.
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Tagline
right to appeal assessment because of Minister's delay would be redundant if assessment were automatically vacated
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340382
Extra import data
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"field_legacy_header": "<strong><em>Bolton v. The Queen</em></strong>, 96 DTC 6413 (FCA) <strong>[right to appeal assessment because of Minister's delay would be redundant if assessment were automatically vacated]</strong>",
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