Published: April 10, 2020
Last Updated: April 16, 2020
In 236130 British Columbia v. The Queen, the Federal Court of Appeal upheld the Tax Court’s decision that a reassessment was not properly issued where it was mailed to the taxpayer’s books and records address, rather than mailing address, on the basis that the mailing address is the only one authorized and adopted for mailing purposes. Therefore, the Court concluded that the reassessment had not been issued at all.
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