Interior Savings Credit Union v. The Queen, 2006 DTC 3351, 2006 TCC 411 -- summary under Subsection 169(1)

The taxpayer filed a valid notice of objection when it objected to an assessment of its 2004 taxation year, even though it was not objecting to the amount of tax assessed and, instead, was objecting to the calculation by the Minister of its preferred rate amount. The assessment was not a nil assessment and, in any event, it had been found that tax credits may be appealed in a nil assessment year.