Monthly Archives: May 2008

Refund Interest

Posted on May 24, 2008 by John Loukidelis

Subsection 164(3) of the Income Tax Act (Canada) requires the Minister to pay interest on an amount that is refunded, repaid or applied to another liability.

Posted in Miscellaneous | Leave a comment

Withholding Tax Issues

Posted on May 13, 2008 by John Loukidelis

In Sentinel Hill No. 29 Limited Partnership v. Canada (Attorney General), 2008 ONCA 132, the Ontario Court of Appeal held that the Superior Court is not the place to resolve disputes involving assessments under the Income Tax Act (Canada) (the … Continue reading →

Posted in Cases, International | 1 Comment

Nil Assessments

Posted on May 3, 2008 by John Loukidelis

A taxpayer cannot object to or appeal from a nil assessment. The courts have held that a piece of paper that says you don’t owe any tax is not an assessment for the purposes of the Income Tax Act even … Continue reading →

Posted in Cases, Objections, Tax Court Appeals | Leave a comment