Woods, J., in dismissing the taxpayer's appeal, applied the finding in Main Rehabilitation Co. Ltd. v. The Queen, 2004 DTC 6763, that "the Tax Court does not have the jurisdiction to set aside an assessment on the basis of an abusive process at common law or in breach of section 7 of the Charter."
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Drupal 7 entity type
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Drupal 7 entity ID
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