Canada v. Schafer, 2000 DTC 6542 (FCA) -- summary under Subsection 301(1.1)

By services, 28 November, 2015

The appellant had been found by the trial judge not to have received a notice of assessment. The Court found that the "sent" wording of s. 301(1.1) was clear and unambiguous, and that therefore there is no requirement that the notice be received in order to start the limitation period running.

Topics and taglines
Topic
Excise Tax Act - s. 301(1.1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332277
Extra import data
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