VadeLab
StatuteExcise Tax Act

Section 300 — Excise Tax Act: Notice of assessment

Text of the provision Official document

After making an assessment, the Minister shall send to the person assessed a notice of the assessment. A notice of assessment may include assessments in respect of any number or combination of reporting periods, transactions, rebates or amounts payable or remittable under this Part.

Official source: laws-lois.justice.gc.ca

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

Search case law on this topic

See judgments from Canadian courts and tribunals with a plain-English summary and legal holding.

Explore case law →

Statutory text from an official public source. Informational content — does not replace advice from a qualified lawyer.