Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227 -- summary under Subsection 171(1)

By services, 28 November, 2015

Absent the finding of the Tax Court judge that a convertible hedge is a separate property, the appeals of the taxpayer would have been allowed. Therefore, this finding constitute an impermissible new basis of assessment after the limitation period for assessing had expired.

Topics and taglines
Topic
Income Tax Act - s. 171(1)
Tagline
impermissible new theory
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335059
Extra import data
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"field_legacy_header": "<strong><em>Rezek v. The Queen</em></strong>, 2005 DTC 5373, 2005 FCA 227 <strong>[impermissible new theory]</strong>",
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