No Need for a Filed Return for CRA to Issue an Assessment

Carpenter v The Queen, 2016 TCC 201

One of the arguments advanced by the taxpayer was that the limitation period for filing a Notice of Objection, and therefore being entitled to appeal to the Tax Cout of Canada, does not start running until the taxpayer has been assessed on the basis of a filed return.

The TCC referred to subsection 152(7) of the Income Tax Act, which provides that an assessment is not dependent on filing a return or providing information.  The Minister is free to assess the taxpayer where no return is filed, and such an assessment is “an assessment”.

Failing to file a Notice of Objection, a precondition to an appeal (Bormann v. Canada, 2006 FCA 83), deprives the taxpayer of the right to appeal.

Sas Ansari, BSc BEd PC JD LLM PhD (exp) CPA In-Depth Tax 1, 2 &3

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