Landbouwbedrijf Backx B.V. v. The Queen
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2021 TCC 2 |
| Date | 08 March 2021 |
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1 practice notes
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Canada (National Revenue) v. Schreiber
...in Canada, is contrary to the jurisprudence. In Landbouwbedrijf Backx BV v Canada, 2019 FCA 310 and Landbouwbedrijf Backx BV v The Queen, 2021 TCC 2, the courts confirmed that “an assessment is conclusive as between the parties only in relation to the assessment for the year in which it was......
1 cases
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Canada (National Revenue) v. Schreiber
...in Canada, is contrary to the jurisprudence. In Landbouwbedrijf Backx BV v Canada, 2019 FCA 310 and Landbouwbedrijf Backx BV v The Queen, 2021 TCC 2, the courts confirmed that “an assessment is conclusive as between the parties only in relation to the assessment for the year in which it was......