Kyte v. R., 97 DTC 5022, [1997] 2 CTC 14 (FCA) -- summary under Section 166

By services, 28 November, 2015

Although the amount of an assessment of the taxpayer under s. 227.1 was correct in dollar terms, the certificate issued by the Minister as required by s. 227.1(2)(a) was overstated. This error was found to be cured by s. 166.

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