Ginsberg v. Canada, 96 DTC 6372, [1996] 3 CTC 63 (FCA) -- summary under Subsection 165(3)

By dwpv, 28 November, 2015

The taxpayer, an accountant, argued that his assessment should be vacated because the Minister failed to process his returns with all due dispatch. Desjardins JA accepted the trial judge's finding that the Minister had not done so, but disagreed that the assessment should be vacated. The scheme of the Act does not support such a result - for example, s. 152(3) (liability is not affected by "the fact that no assessment has been made"), s. 152(8) (assessments are deemed "valid and binding notwithstanding any ... defect or omission"), and s. 166 ("an assessment shall not be vacated ... by reason only of any ... omission").

A more appropriate remedy for an inconvenienced Taxpayer would be a Mandamus application.

Topics and taglines
Topic
Income Tax Act - s. 165(3)
Tagline
Minister's failure to act with all due dispatch is not a basis for vacating an assessment
d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
334936
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