Sljivar v. The Queen, 2009 DTC 1381 [at at 2103], 2009 TCC 581 -- summary under Subparagraph 152(4)(a)(ii)

By services, 28 November, 2015

A waiver signed by the taxpayer was valid given that he had the ability to read the title of the form (and if he did not understand what "waiver" meant he could have asked the CRA auditor); and there was no evidence that the auditor had resorted to trickery to have the taxpayer sign the waiver).

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