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3 results

SUBJECT INDEX :
8.4 Objections

March 2012 Executive TaxBriefs

15. Obtaining CRA Audit Report & Information in a Less than Timely Manner? What to do

TI2011-0403751C6 - 2011/06/03 - in response to question 8 at the 2011 STEP conference

This TI deals with the issue of obtaining audit documents and information from CRA that are necessary to prepare an objection or an appeal to a reassessment. Specifically, the taxpayer is concerned tha...

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August 2009 Executive TaxBriefs

19. T1 Adjustment Request Form is a Notice of Objection – Schneidmiller

The Schneidmiller case (2009TCC343) involved an application by the taxpayer to extend the time in which he would be permitted to file a notice of objection to reassessments of his 2002, 2003 and 2004 taxation years. 

By the time you  get to paragraph...

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November 2008 Executive TaxBriefs

14. Mere Error not a S.152(4) Misrepresentation - Savard

The Savard Decision (2008TCC62) of Justice Alain Tardif of the Tax Court of Canada makes it abundantly clear that even where the taxpayer has been implicated in "making false documents" and "uttering forged documents", the fact that there is a serious error in the manner in which the taxpayer reported ...

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