A taxpayer may validly waive his rights of appeal against reassessment by executing a compromise agreement with Revenue Canada. The enforceability of such an agreement is not vitiated by the threat of prosecution at the time of its execution, provided that the authorities have a substantial case against the taxpayer, and have no collateral purpose, such as a private grudge.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334904
Extra import data
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"field_legacy_header": "<strong><em>Smerchanski v. MNR</em></strong>, 76 DTC 6247, [1976] CTC 488, [1977] 2 SCR 23",
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