FEDERAL INCOME TAX - Administration and enforcement - Objections - Limitation period - Extension of time to object by Minister
Monday, January 08, 2018 @ 11:31 AM
Appeals by the Minister of National Revenue from a decision allowing a judicial review application by ConocoPhillips Canada Resources Corp. (ConocoPhillips) in relation to the Minister’s refusal to grant ConocoPhillips a waiver to file a notice of objection relating to a reassessment for the 2000 taxation year. The Minister refused to grant the waiver on the ground that s. 220(2.1) of the Income Tax Act (Act) did not apply to notices of objection. ConocoPhillips was involved in the Syncrude oilsands project. The project participants instituted judicial...
