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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

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"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."

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