Sinnott v. The Queen, 2000 DTC 2459 (TCC) -- summary under Subsection 128(2)

By services, 28 November, 2015

Because the trustee in bankruptcy of an undischarged bankrupt was that individual's agent, the sending of a notice of assessment to the trustee satisfied the obligation to provide notice of the assessment to the individual in respect of a separate return the individual had filed under s. 128(2)(f).

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