Canada v. Honeywell Limited, 2007 DTC 5073, 2007 FCA 22 -- summary under Subsection 152(9)

By services, 28 November, 2015

Subsection 152(9) could not be construed as allowing the Minister to make, after the expiry of the normal reassessment period, an amendment to his Reply that was not a "matter" specified in a waiver granted to him before the expiry of the normal reassessment period.

Topics and taglines
Topic
Income Tax Act - s. 152(9)
Tagline
s. 152(9) did not permit going beyond a waiver's scope
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334643
Extra import data
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