Précis: This is an appeal from a Tax Court decision blogged earlier on this site. The taxpayer applied for a refund of Part IV tax but had failed to file tax returns within the limitation period applicable to such refunds and the Tax Court dismissed the appeal. The taxpayer had no greater success in the Federal Court of Appeal and for the same reasons articulated by the Tax Court.
1057513 Ontario Inc. v. R. - FCA: No Part IV refund where returns filed lateREAD MORE »