The Minister allowed the taxpayer's notice of objection to an inclusion in its taxable income of a shareholder benefit by making a reassessment, beyond the normal reassessment period, that excluded the alleged benefit but corrected an error made in a previous reassessment of the Minister by reducing the federal abatement and logging tax credits allowed to the taxpayer. Rip TCJ. found that the Minister had the authority to so reassess.
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Drupal 7 entity type
Node
Drupal 7 entity ID
334616
Extra import data
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