While it is improbable this is the longest running reassessment in Canadian tax history it is nonetheless well aged; the mists of time accompanying its age surround it and breathe life to the Appellant's opposition to this request to amend the Reply. Not surprisingly then, the factual history and documentary record to the reassessment of this taxpayer is lengthy, complicated and frequently murky.
Arstall v. R. | (westlaw Canada)
2014 CarswellNat 2185 | (Westlaw Canada)
Tax Court of Canada