Bérubé v. R. – Taxpayer could not appeal a nil assessment

Bill Innes on Current Tax Cases

http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/98244/index.do New Window

Bérubé v. The Queen (October 24, 2014 – 2014 TCC 304) is a somewhat lengthy (81 paragraphs) decision which concludes by applying the well known rule that a taxpayer cannot appeal a nil assessment.