Précis: The applicant, Mr. McNally, participated in a gifting tax shelter program, EquiGenesis 2012. More than two years had passed since he filed his 2012 tax return and the Minister had not assessed his 2012 taxation year. Mr. McNally brought a judicial review application for an order compelling the Minister to assess his 2012 taxation year.
McNally v. R. - FC: Taxpayer successful in application to compel CRA to assess gift tax shelterREAD MORE »