Does a Notice of Assessment need to be served by mail?
Nova Scotia, Canada
The following excerpt is from Romad Developments Ltd. v. Nova Scotia (Assessment), 2008 NSSC 260 (CanLII):
In Yasmine David v. Director of Assessment 1999 NSUARB 95, the taxpayer acknowledged receipt of two of three Notices of Assessment served by ordinary mail. A late appeal by the taxpayer of the assessment not received by her was dismissed on the basis that the appeal period commences on the date of mailing “even if the person never receives the notice”.
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