Canada v. Agazarian, 2004 DTC 6366, 2004 FCA 32 -- summary under Subsection 152(4.01)

By services, 28 November, 2015

Pelletier J.A. stated (in obiter dicta at p. 6375):

"Subsection 152(4.01) restricts the right of reassessment within the extended reassessment period to the subject matter which gave rise to the right to reassess outside the normal reassessment period. It is therefore to the same effect as the final paragraphs of the former subsection 152(4)."

Topics and taglines
Topic
Income Tax Act - s. 152(4.01)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334593
Extra import data
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