DaSilva v. The Queen, 2018 TCC 74
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Date | 19 April 2018 |
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5 practice notes
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Supavititpatana v. The Queen, 2020 TCC 46
...TCC 222 at para 15; Mpamugo v. The Queen 2016 TCC 215 at para 28; Boroumend v. The Queen 2016 TCC 256 at para 15; and DaSilva v. The Queen 2018 TCC 74 at para 10. Buhler Versatile Inc. v. The Queen 2016 FCA 68 might be added to this list, although there is no discussion in that case of the ......
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Notice Of Assessment Not Received: Recent Developments
...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 1167. 8 Cf. section 87 TAA. 9 Kirschke v......
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Important GST/HST Developments From 2018
...[Informal Procedure]; & Fox v R, 2018 TCC 43 (Tax Court of Canada [Informal Procedure]. 5 DaSilva v The Queen, 2018 CarswellNat 1746, 2018 TCC 74 (Tax Court of Canada [Informal About BLG The content of this article is intended to provide a general guide to the subject matter. Specialist......
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Laing v. The King, 2023 TCC 50
...2016 TCC 215 (upheld on appeal (2017 FCA 136) [Mpamugo]). [38] Justice Graham of this Court in Mpamugo, and later in DaSilva v The Queen, 2018 TCC 74, reviews the 4 steps that need to be satisfied when a taxpayer alleges that the Minister did not mail/send a notice of assessment. In some ca......
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3 cases
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Supavititpatana v. The Queen, 2020 TCC 46
...TCC 222 at para 15; Mpamugo v. The Queen 2016 TCC 215 at para 28; Boroumend v. The Queen 2016 TCC 256 at para 15; and DaSilva v. The Queen 2018 TCC 74 at para 10. Buhler Versatile Inc. v. The Queen 2016 FCA 68 might be added to this list, although there is no discussion in that case of the ......
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Laing v. The King, 2023 TCC 50
...2016 TCC 215 (upheld on appeal (2017 FCA 136) [Mpamugo]). [38] Justice Graham of this Court in Mpamugo, and later in DaSilva v The Queen, 2018 TCC 74, reviews the 4 steps that need to be satisfied when a taxpayer alleges that the Minister did not mail/send a notice of assessment. In some ca......
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Duncan v. The Queen, 2020 TCC 89
...was beyond the one year period during which the time to object could be extended and, accordingly, denied the time of extension. [3] 2018 TCC 74 at paragraph [4] Notably, some Income Tax Act related correspondence. [5] For example, in readily acknowledging in cross-examination that he recei......
2 firm's commentaries
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Notice Of Assessment Not Received: Recent Developments
...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 1167. 8 Cf. section 87 TAA. 9 Kirschke v......
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Important GST/HST Developments From 2018
...[Informal Procedure]; & Fox v R, 2018 TCC 43 (Tax Court of Canada [Informal Procedure]. 5 DaSilva v The Queen, 2018 CarswellNat 1746, 2018 TCC 74 (Tax Court of Canada [Informal About BLG The content of this article is intended to provide a general guide to the subject matter. Specialist......