What is the test for serving a valid notice of objection under s. 169(1) of the Taxation Reform Act?

Canada (Federal), Canada

The following excerpt is from Leeman v. The Queen, 2010 TCC 217 (CanLII):

The question to be decided is whether a valid notice of objection was served for each of the three taxation years at issue. It is clear that an appeal may not be instituted under s. 169(1) of the Act unless an objection has been served: Bormann v. The Queen, 2006 FCA 83 (CanLII), 2006 DTC 6147.

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