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Canada Case Law

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Tax law

Web Listings Inc. v. The King

The Tax Court dismissed Web Listings Inc.’s application to extend time to object to GST/HST assessments, finding the mailing evidence showed notice through an authorized online account.

  • Excise tax act
  • Extension of time
  • Notice of objection
  • Jurisdiction
  • Mailing/service of notices
  • Electronic notices
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.