Précis: The taxpayer moved for a determination under Rule 58(1) whether the reassessment under appeal was void ab initio because it was not accompanied by an allegation that the Appellant made any misrepresentation or committed any fraud in filing its tax returns or in supplying any other information under the Act for its 2011 taxation year ended December 31, 2011. The Tax Court dismissed the application on the basis, inter alia, that an allegation of misrepresentation or fraud was implicit in the issuance of an otherwise statute-barred reassessment. As a result the application was dismissed with costs to the Crown in any event of the cause.
Cougar Helicopters v. R. - TCC: Rule 58(1) not appropriate for resolution of statute-barring issueREAD MORE »