I wrote previously about Rosenberg v Canada (National Revenue), 2016 FC 1376. Kathryn Walker and Robert G. Kreklewetz “Deals with the CRA” Canadian Tax Highlights 25:3 (March 2017) discusses the cases. After discussing Rosenberg, the authors argue that Galway v…
What’s a waiver?
From John Sorenson’s comment on Remtilla (2015 TCC 200) in Canadian Tax Highlights 23:9 (Sep 2015): The TCC confirmed that waivers of the normal reassessment period are typically filed in prescribed form, but that a waiver can be in another…