Auto Maculate Inc. v. The Queen, 2020 TCC 105
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2020 TCC 105 |
| Date | 18 September 2020 |
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2 practice notes
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Mann v. The King, 2023 TCC 151
...a basis for the Tax Court to vacate the reassessments. [23] Additionally, Monaghan J. as she then was, stated in Auto Maculate Inc. v. R., 2020 TCC 105, para. 47, citing Hawks v. R., [1997] 2 C.T.C. 133 [i]nterim assessments, proposals, or opinions expressed by the auditors or the appeals d......
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McCallum v. The Queen, 2022 TCC 122
...may reassess as the circumstances require. [8] Hawkes v. Canada [1997], 2 CTC 133, 1996 CanLii 3936 (FCA). [9] Auto Maculate v. HMQ, 2020 TCC 105 at paragraph 47. [10] Section 169 of the Act. [11] Subsection 12(1) of the Tax Court of Canada Act, RSC, 1985, c. T-2. [12] ITA, supra note 11, s......
2 cases
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Mann v. The King, 2023 TCC 151
...a basis for the Tax Court to vacate the reassessments. [23] Additionally, Monaghan J. as she then was, stated in Auto Maculate Inc. v. R., 2020 TCC 105, para. 47, citing Hawks v. R., [1997] 2 C.T.C. 133 [i]nterim assessments, proposals, or opinions expressed by the auditors or the appeals d......
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McCallum v. The Queen, 2022 TCC 122
...may reassess as the circumstances require. [8] Hawkes v. Canada [1997], 2 CTC 133, 1996 CanLii 3936 (FCA). [9] Auto Maculate v. HMQ, 2020 TCC 105 at paragraph 47. [10] Section 169 of the Act. [11] Subsection 12(1) of the Tax Court of Canada Act, RSC, 1985, c. T-2. [12] ITA, supra note 11, s......