The onus was not on the Minister to lead evidence establishing a misrepresentation by the taxpayer given that the taxpayer failed to raise the making of the reassessments beyond the normal reassessment period as a ground of appeal in the Tax Court.
Topics and taglines
Tagline
failure to plead normal reassessment period
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334502
Extra import data
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"field_legacy_header": "<strong><em>Naguib v. The Queen</em></strong>, 2004 DTC 6082, 2004 FCA 40 <strong>[failure to plead normal reassessment period]</strong>",
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