Bul River Mineral Corporation Ltd. v. Canada (Minister of National Revenue), 2006 DTC 6048, 2006 FC 41 -- summary under Subsection 220(2.1)

By services, 28 November, 2015

S. 47(1) of the Income Tax Act (BC) provided that s. 220(2.1) of the Act applied for the purposes of the former Act. The Minister was not permitted to revoke a waiver given by the Calgary office to the taxpayer on the basis that the waiver should have been given by the Vancouver office.

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