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McAdams v. R. – FCA: Assessment of taxpayer not a collateral attack on assessment of third party – appeal dismissed.

http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/70937/index.do

McAdams v. Canada (March 10, 2014 – 2014 FCA 99) involved an appeal from a decision of the Tax Court which refused to strike the Crown’s reply on the basis that it was an impermissible collateral attack on an assessment of another taxpayer. 277 more words

Tax Litigation

Toby Creek Estates Ltd. v. R. – FCA: Extension of time to file notice of appeal denied – no arguable case.

http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/70935/index.do

Toby Creek Estates Ltd. v. Canada (March 10, 2014 – 2014 FCA 94) was an application to extend the time to file a notice of appeal from a decision of the Tax Court quashing the applicant’s late-filed notices of appeal in that court. 154 more words

Tax Litigation

Non Obstante clause – Part 2

Friends, continuing with the discussion on non obstante clauses, other types of Non Obstante clauses are elaborated below.

3) Not withstanding anything contained in a particular chapter… 653 more words

Income Tax Act