MNR v. Parsons and Flemming, 84 DTC 6345, [1984] CTC 352 (FCA) -- summary under Section 169

By dwpv, 28 November, 2015

It follows from s. 29 of the Federal Court Act that the only way in which assessments made agains taxpayers can be challenged is by following the procedures set out in Division J. An assessment cannot be quashed by the Court pursuant to s. 18 of the Federal Court Act.

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