Brando v. The Queen, 2013 DTC 975, 2013 TCC 223 -- summary under Subsection 166.2(1)

By services, 28 November, 2015

In rejecting the taxpayer's position that she had not received a notice of reassessment, V.A. Miller stated (at para. 11):

CRA cannot change a taxpyer's address because her spouse has changed his addresss. It was the Appellant's responsibility to keep the CRA informed of her mailing address: Denetson v R [1998] FCJ 1450 (FCA).

Topics and taglines
Topic
Income Tax Act - s. 166.2(1)
Tagline
address change
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334964
Extra import data
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