The doctrine of issue estoppel barred the Minister from asserting in the Federal Court that Ministerial review requests made by the taxpayer were filed late, given that the Tax Court had already found that the requests for Ministerial review of assessments were not filed late.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332540
Extra import data
{
"field_legacy_header": "<strong><em><a name=\"Cobvandel\"></a>742190 Ontario Inc. (Cob van Del Manor Nursing Home) v. CCRA</em></strong>, 2010 DTC 5104 [at 6945], 2010 FCA 162",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em><a name=\"Cobvandel\"></a>742190 Ontario Inc. (Cob van Del Manor Nursing Home) v. CCRA</em></strong>, 2010 DTC 5104 [at 6945], 2010 FCA 162",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}