Kubbernus v. The Queen, 2009 DTC 1153, 2009 TCC 311 -- summary under Subsection 165(1.2)

By services, 28 November, 2015

S.165(1.2) precluded the taxpayer from objecting to an assessment made beyond the normal reassessment period pursuant to s. 152(4.2). Angers, J. stated (at para. 16) that: "the reasoning behind [this prohibition] is that a reassessment under subsection 152(4.2) is made at the Minister's discretion."

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Income Tax Act - s. 165(1.2)
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Node
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