Lussier v. The Queen, 2000 DTC 1677 (TCC) -- summary under Paragraph 150(1)(c)

By services, 28 November, 2015

In finding that a subsequently-filed letter request was a valid late designation under s. 104(13.1), Archambault J stated (at paras. 25, 26):

[A]lthough there is no general provision in the Act authorizing Canadian taxpayers to amend tax returns already filed, there is nothing to prevent them from doing so…[and] it is in the interest of tax administration to allow such amendments. …

…[T]he letter…was an amendment to the estate's tax return and its effect was to amend the initial return.

Topics and taglines
Topic
Income Tax Act - s. 150(1)(c)
Tagline
late designation by letter was valid return amendment
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334421
Extra import data
{
"field_legacy_header": "<strong><em>Lussier v. The Queen</em></strong>, 2000 DTC 1677, Docket: 97-1928-IT-G (TCC) <strong>[late designation by letter was valid return amendment]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}