Hamer v. The Queen, 2014 DTC 1168 [at at 3602], 2014 TCC 218 -- summary under Subsection 244(5)

By services, 28 November, 2015

Woods J found that CRA's affidavit was insufficient to prove that the taxpayer's notice of assessment had been mailed. She stated (at paras. 13-14):

First, the key facts ... are not within the knowledge of Mr. Momoh [the officer who swore the affidavit]. ...

Second, the affidavit provides only a bare-bones description of [the mailing]. Mr. Momoh states ... that the notice of reassessment was released in DAS 75 but there is no detail as to how that conclusion was reached. ... In addition, the conclusion reached by Mr. Momoh in paragraph 10 provides no detail at all except that it is "upon review of the agency's records."

Woods J therefore granted the taxpayer's application to extend the time to file a notice of objection.

Topics and taglines
Topic
Income Tax Act - s. 244(5)
Tagline
CRA affidavit did not specifically address the mailing in issue
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336936
Extra import data
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