In noting that the Minister had not discharged the onus placed on the Minister under s. 152(4)(a)(i), Bowman C.J. stated (at para. 37) that "there has been no basis shown to justify opening up the statute-barred 1993 taxation year, even if the respondent had been able to find a signed copy of the return".
Topics and taglines
Tagline
no copy of return - no evidence
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334530
Extra import data
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"field_legacy_header": "<strong><em>Mensah v. The Queen</em></strong>, 2008 DTC 4358, 2008 TCC 378 <strong>[no copy of return - no evidence]</strong>",
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