Questions? Call 416-367-4222

In McNally v. Canada (National Revenue) (2015 FC 767), a case where CRA did not assess a donation tax shelter T1 tax return, the Federal Court allowed the taxpayer’s application and ordered CRA to issue a Notice of Assessment within 30 days. This confirms the previous Federal Court decision in Ficek v Canada (Attorney General) (2013 FC 502) that found that the Minister had failed to assess the taxpayer’s return “with all due dispatch as required under subsection 152(1) of the Income Tax Act. The practical result should be that the inventory of unprocessed T1 tax returns held in abeyance by CRA should now be processed and assessed

Disclaimer:

"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."

Get your CRA tax issue solved


Address: Rotfleisch & Samulovitch P.C.
2822 Danforth Avenue Toronto, Ontario M4C 1M1

Requirement for CRA to Assess Tax Shelters with Due Dispatch Confirmed by Federal Court
A Canadian Tax Lawyer’s Perspective on Income Tax Statute-Barred Periods
What Can A Taxpayer Do If A CRA Decision Letter Is Unclear? – A Canadian Tax Lawyer’s Guide
Proper Canadian Tax Guidance Saves Taxpayer $100,000 – Canadian Tax Lawyer Case Study
Amending Your Tax Returns Beyond Past the Normal Tax Reassessment Period – A Toronto Tax Lawyer Commentary on 1594418 Ontario Inc. v MNR
what are capital gains
Double Derivative Tax Liability – Canadian Tax Lawyer Case Analysis
Valid Consideration Under Enforceable Oral Contract – Canadian Tax Case Analysis
Objecting to Amend Your Tax Return
Tax Objections and Appeals by Large Corporations