Ford Motor Company of Canada Limited v. The Queen, 2015 TCC 39 -- summary under Subsection 169(2.1)

By services, 28 November, 2015

Boyle J found that all that is required respecting issue identification is that the Minister (as opposed to a third party, such as a Tax Court Justice) "be able to understand the scope and quantum of the issue from its description in the notice of objection" – so that it was sufficient for the notice of objection to reference a description of the issues previously provided to CRA.

See summary under ETA s. 306.1(1).

Topics and taglines
Topic
Income Tax Act - s. 169(2.1)
Tagline
Minister was presumed to understand the scope and quantum of issues that had been raised during audit
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Drupal 7 entity type
Node
Drupal 7 entity ID
335043
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