Okalta Oils Ltd. v. Minister of National Revenue, 55 DTC 1176, [1955] CTC 271, [1955] SCR 824 -- summary under Section 169

By services, 28 November, 2015

The taxpayer was not able to appeal a "nil" reassessment to the Tax Appeal Board. The word "assessment" referred to the actual sum in tax which the taxpayer is liable to pay and there, accordingly, was no assessment to appeal.

Topics and taglines
Topic
Income Tax Act - s. 169
Words and phrases
assessment
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334993
Extra import data
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