notice of assessment

26 January 2010 External T.I. 2009-0344121E5 F - REER, déduction pour cotisations excédentaires -- summary under Paragraph 146(8.2)(c)

In finding that the reference in s. 146(8.2)(c)(ii) to the year in which a notice of assessment is sent refers to the notice of assessment under Part I, the Directorate stated:

Term Tree

Excise Tax Act Go
General Concepts Go
Income Tax Act Go
Income Tax Application Rules Go
Income Tax Regulations Go
Other Legislation/Constitution Go
Statutory Interpretation Go
Treaties Go