Waivers of Limitation Periods in the Income Tax Act – Judicial Interpretations and Approaches

32 Pages Posted: 12 Oct 2014 Last revised: 15 Dec 2017

See all articles by Sas Tullo

Sas Tullo

York University, Osgoode Hall Law School

Date Written: October 9, 2014

Abstract

The Income Tax Act sets various time limited on actions by the Minister and the Taxpayer. These time limits are there to promote a balance between the need for proper administration of the Act in relation to each taxpayer’s affairs and certainty/finality for both the taxpayer and the Minister. One of such time period is the “normal reassessment period” found in section 152. The Act allows for a taxpayer to waive the normal reassessment period, thereby allowing the Minister to reassess the taxpayer beyond this time period.

This paper examines waivers of the normal reassessment period in the context of the Income Tax Act, examines the judicial interpretation and application of such waivers, and provides guidance for judges faced with waiver issues.

Keywords: Income Tax Act, Canadian Taxation, Tax Administration, Waivers, Statutory Limitation Periods, Judicial Interpretation, Administrative Law

Suggested Citation

Tullo, Sas, Waivers of Limitation Periods in the Income Tax Act – Judicial Interpretations and Approaches (October 9, 2014). Osgoode Legal Studies Research Paper No. 50/2014. Available at SSRN: https://ssrn.com/abstract=2508048 or http://dx.doi.org/10.2139/ssrn.2508048

Sas Tullo (Contact Author)

York University, Osgoode Hall Law School ( email )

North York, Ontario
Canada

HOME PAGE: http://IncomeTaxAct.ca

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