Humphrey v. The Queen, 2006 DTC 2730, 2006 TCC 168 (Informal Procedure) -- summary under Estoppel

By services, 28 November, 2015

After referring to the principle that no estoppel can arise where representations made are not in accordance with the law, Bowman C.J. found that advice given to the taxpayer by officials in the local office could not bind the Court.

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