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Federal Tax - Assessments (2). Siam v. Canada
In Siam v. Canada (Fed CA, 2026) the Federal Court of Appeal dismissed an appeal, here brought against "a decision of the Tax Court of Canada (2025 TCC 69) that granted the respondent’s motion to quash Mohamed Siam’s appeal of a notice of reassessment".
Here the court considers a service issue, here regarding a notice of assessment:[4] There appears to be no dispute that the Tax Court and Federal Court of Appeal decisions in Mpamugo v. The Queen, 2016 TCC 215, aff’d 2017 FCA 136, provide the proper framework for assessing an allegation that a notice of assessment was not sent. At paragraph 6 of the Tax Court decision in Mpamugo, that Court laid out a multi-step test that begins with an obligation for the taxpayer to assert that the notice of assessment was not mailed. This can be done either (i) by asserting that he or she did not receive the notice and thus believes it was not mailed, or (ii) by asserting that the notice was mailed to the wrong address through no fault of the taxpayer and was thus, in effect, not mailed. At paragraph 12 of its decision affirming the Tax Court decision in Mpamugo, this Court accepted that the Tax Court may initially assess the credibility of a taxpayer who alleges that he or she did not receive a notice of reassessment, provided that such assessment is made after all of the evidence has been heard.
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