Subsequent to the taxpayer's appeal of reassessments, fresh reassessments (to which the taxpayer filed fresh objections) were made which superceded the earlier ones. Rip CJ found (at para. 9) that "since all previous assessments are nullities as a result of the earlier reassessments having been displaced, so must the appeals from these assessments be nullities."
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appeals from superceded reassessments were nullities
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Drupal 7 entity type
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Drupal 7 entity ID
335034
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"field_legacy_header": "<strong><em><a name=\"Cameco\"></a>Cameco Corporation v. The Queen</em></strong>, 2014 TCC 45 <strong>[appeals from superceded reassessments were nullities]</strong>",
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