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"Taxpayers Elude Surprise Procedural Skirmish," Tax Topics, no. 1900, August 7, 2008
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Date: August 7 2008 |
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Any tax practitioner knows that procedural skirmishes on appeals are not uncommon. Yet the manoeuvring of the Minister of National Revenue (the ‘‘Minister’’) in the case of Walsh v. The Queen (2008 DTC 3897) is an unusual example of the sort of conduct for which taxpayers would be prudent to prepare but can likely never anticipate.
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