Boroumend v. Canada, 2017 FCA 245
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Date | 12 December 2017 |
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2 practice notes
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Notice Of Assessment Not Received: Recent Developments
...335(10) ETA. 4 Cf. subsection 244(14) ITA. 5 Cf. Boroumend v. The Queen, 2016 TCC 256, para. 3. (appeal dismissed: Boroumend v. Canada, 2017 FCA 245) ; DaSilva v. The Queen, 2018 TCC 74, para. 6 Cf. subsection 248(7) ITA and 334(1) ETA. 7 Trottier c. Agence du revenu du Québec, 2019 QCCQ 11......
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DaSilva v. The Queen, 2018 TCC 74
...after 180 days is set out in paragraph 306(b). [3] 2016 TCC 215. Upheld on appeal (2017 FCA 136). [4] 2016 TCC 256. Upheld on appeal (2017 FCA 245). [5] Aztec Industries Inc. v. Canada, 1995 CarswellNat 278 (F.C.A.); Schafer v. R., 2000 CarswellNat 1948 (F.C.A.); applied in obiter to the GS......
1 cases
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DaSilva v. The Queen, 2018 TCC 74
...after 180 days is set out in paragraph 306(b). [3] 2016 TCC 215. Upheld on appeal (2017 FCA 136). [4] 2016 TCC 256. Upheld on appeal (2017 FCA 245). [5] Aztec Industries Inc. v. Canada, 1995 CarswellNat 278 (F.C.A.); Schafer v. R., 2000 CarswellNat 1948 (F.C.A.); applied in obiter to the GS......
1 firm's commentaries
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Notice Of Assessment Not Received: Recent Developments
...335(10) ETA. 4 Cf. subsection 244(14) ITA. 5 Cf. Boroumend v. The Queen, 2016 TCC 256, para. 3. (appeal dismissed: Boroumend v. Canada, 2017 FCA 245) ; DaSilva v. The Queen, 2018 TCC 74, para. 6 Cf. subsection 248(7) ITA and 334(1) ETA. 7 Trottier c. Agence du revenu du Québec, 2019 QCCQ 11......