The S.244(7) presumption was rebutted by testimony of the taxpayer's accountant that he had mailed the taxpayer's return on a timely basis.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336937
Extra import data
{
"field_legacy_header": "<strong><em>A.G. (Canada) v. Romeo's Trucking Ltd.</em></strong>, 80 DTC 6238, [1980] CTC 278 (Sask. D.C.)",
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}
"field_legacy_header": "<strong><em>A.G. (Canada) v. Romeo's Trucking Ltd.</em></strong>, 80 DTC 6238, [1980] CTC 278 (Sask. D.C.)",
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"field_topic_category": ""
}