Ginsberg v. Canada, 96 DTC 6372, [1996] 3 CTC 63 (FCA) -- summary under Section 166

By dwpv, 28 November, 2015

After noting that recent decisions have diminished the importance of the distinction between directory and mandatory provisions, Desjardins J.A. found that failure of the Minister to assess with all due dispatch as required by s. 152(1) did not invalidate a late assessment by the Minister.

Topics and taglines
Topic
Income Tax Act - s. 166
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334970
Extra import data
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