O'Reilly J. indicated that he saw nothing preventing a company from making a request for judicial review of a decision of the Minister not to accede to the corporation's request for a reassessment of a taxation year (preceding the normal reassessment period) in which the taxpayer allegedly had exaggerated its own taxable income. However, in the circumstances, it had been reasonable for the Minister to conclude that there was insufficient evidence to assess whether a misrepresentation had in fact occurred for those earlier taxation years or, if so, to determine the actual amount of tax owing, if any.
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Tagline
insufficient evidence of misrepresentation
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334531
Extra import data
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"field_legacy_header": "<strong><em>Abakhan & Associates Inc., Trustee in Bankruptcy for Taylor Ventures Ltd. v. Attorney General of Canada</em></strong>, 2008 DTC 6028, 2007 FC 1327 <strong>[insufficient evidence of misrepresentation]</strong>",
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