Newfoundland Transshipment Limited v. The Queen, 2013 DTC 1111, 2013 TCC 259 -- summary under Subsection 165(1)

By services, 28 November, 2015

After the normal reassessment period for assessing its 2002 to 2005 taxation years had passed, the taxpayer requested the Minister to reassess those years to allow capital cost allowance for its pipelines on the basis they were Class 6 rather than Class 1 assets. In denying the taxpayer's application for an extension of the time to file notices of objection for those years, D'Auray J stated (at para. 21):

[T]he Minister does not have to accept or act upon an amended return and reassess a taxpayer.

Topics and taglines
Topic
Income Tax Act - s. 165(1)
Tagline
no obligation to reassess amended return
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334930
Extra import data
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