Is a taxpayer entitled to an extension of time on an assessment for a disallowance of a deduction?
Canada (Federal), Canada
The following excerpt is from Les immeubles Caris Ltée v. The Queen, 2016 TCC 222 (CanLII):
In the case of Charles v. M.N.R.,[8] the taxpayer, whose assessment concerned a disallowance of deduction (although it was wrongly believed that it concerned a tax credit), was granted an extension of time.
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