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ARTICLE · 16 MARCH 2016

s. 220(2.1) & Notice Of Objection - ConocoPhillips Canada Resources Corp v MNR Case Comment

Rotfleisch & Samulovitch P.C.
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Here are two potential scenarios where this waiving of the Objection requirement may occur.

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David Rotfleisch
David Rotfleisch
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ConocoPhillips Canada Resources Corp v MNR – s. 220(2.1) & Notice of Objection – Toronto Tax Lawyer Case Comment

Summary - ConocoPhillips Canada Resources Corp v MNR

In Conocophillips Canada Resources Corp. v MNR 2016 FC 98 the Federal Court of Canada found that the CRA does have the jurisdiction to waive the service requirements for a notice of objection under subsection 220(2.1) of the Canadian Income Tax Act ("Tax Act"). However, whether the waiver should be granted is to be determined by the CRA. If the CRA unreasonably refuses to exercise their discretion, a taxpayer can challenge the refusal in the Federal Court. For more information on the exercising of discretion by the CRA, please visit https://taxpage.com/articles-and-tips/tax-appeals-and-litigation/judicial-review-of-discretionary-decisions/.

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