On March 30, our Tax team published a
tax bulletin on Canadian and Québec tax measures
announced by various government levels. Among these measures, the
question of different time limits applicable to the contestation of
a notice of assessment both at the level of objection and on appeal
to the courts.
On that date, the measures taken by the federal entities were
known, but those of Québec were not. They are now.
Furthermore, on April 17, the Tax Court of Canada (TCC) updated
its Practice Direction and Order.
This bulletin therefore updates the relevant information
concerning the contestation of a notice of assessment.
FEDERAL
Processing of files during the COVID-19 pandemic
