Summary Policy

Date
November 3, 2005

Reference Number
CSP - A27

Key Words
Assessment

Policy Statement

Under the Income Tax Act, the Minister may make an assessment, reassessment or additional assessment of tax or penalties.

Under the Act, a charity can appeal the Minister's notice of assessment or reassessment by filing a notice of objection within 90 days after the day on which the notice was mailed.

References

• Financial Penalties, CSP-F17.
• Objection, CSP-O05.
• Revocation Tax, CSP-R24.
• Sanctions, CSP-S17.
• Suspension, CSP-S18.
• Tax Court of Canada, CSP-T09.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, s. 152, ss. 189(7) and (8).