Can a respondent waive the requirements of subsection 60.1(3) of the Income Tax Act?
Canada (Federal), Canada
The following excerpt is from Anstead v. Canada, 2005 FCA 315 (CanLII):
The appellant argued that because the respondent asked for documentation that would support the appellant's claim for a deduction, the respondent had waived the requirements of subsection 60.1(3). We do not see that such request amounts to a waiver. In any event, the respondent cannot waive the right to enforce the Income Tax Act (Ludmer v. Canada, 1994 CanLII 3547 (FCA), [1994] FCJ No. 2007).
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