In what circumstances will a court order a stoppel to override a statutory provision in the Income Tax Act?
Canada (Federal), Canada
The following excerpt is from Dubuc v. The Queen, 2004 TCC 164 (CanLII):
In Holitzki v. Canada, [1998] T.C.J. No. 1146 (Q.L.), at paragraph 7, Justice Rowe explained that "[t]he law is clear that stoppel [sic] will not lie to override a statutory provision; in this case the Income Tax Act."
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