In Oddi v CRA, Mr. Alberta Oddi operated an illegal marijuana growing operation on a farm property that he and his spouse had purchased from 2002 to 2005. However, the Taxpayer reported either nil income or $1 income for the taxation years from 2002 to 2007. In 2009, the CRA reassessed the Taxpayer for those years. The CRA then issued related notices of assessment for GST but failed to send these notices to the correct address, and the Taxpayer didn’t receive them.
Read more here.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."