Greco v. MNR, 91 DTC 1090 (TCC) -- summary under Subsection 165(3)

By services, 28 November, 2015

The only remedy of the taxpayer for a failure of the Minister to consider his objection with all due dispatch was to appeal under paragraph 169(a). In any event, the 28-month delay of the Minister in this case was reasonable in light of the high degree of complexity and significant amounts associated with the transactions in question, as was apparent from a reading of the pleadings.

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