Devor v. M.N.R.
A-793-88
Mahoney J.A.
28/1/93
2 pp.
Appeal from refusal to strike out statement of claim-Appeal allowed-Trial Judge relying on Optical Recording Corp. v. Canada, [1987] 1 F.C. 339 (T.D.)-Since reversed, [1991] 1 F.C. 309 (C.A.)-Plaintiffs seeking to have waivers declared void as illegally extracted-Purpose of waivers under Income Tax Act, s. 152(4) to render out-of-time reassessments valid-Validity of reassessments depending upon validity of waivers-Grounds for invalidity can be given full effect in proceedings appealing reassessments-Brydges et al. v. Kinsman et al. (1990), 90 DTC 6463 (F.C.T.D.); affd (1992), 93 DTC 5007 (F.C.A.) applied-Income Tax Act, S.C. 1970-71-72, c. 63, s. 152(4)-Federal Court Act, R.S.C., 1985, c. F-7, s. 52(b)(i).
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