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Versions of s. 165(1.14)

I-3.3 — Income Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2014-12-16 to present available View Source
    Where a particular assessment is made under subsection 165(3) pursuant to an objection made by a taxpayer to an earlier assessment, subsection 165(1.13) does not limit the right of the taxpayer to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment.
    Full text

    Where a particular assessment is made under subsection 165(3) pursuant to an objection made by a taxpayer to an earlier assessment, subsection 165(1.13) does not limit the right of the taxpayer to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment.

  2. 2004-08-31 to 2014-12-16 View Source

    Where a particular assessment is made under subsection 165(3) pursuant to an objection made by a taxpayer to an earlier assessment, subsection 165(1.13) does not limit the right of the taxpayer to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment.