Tag Archive | discretion

S.Africa: Canadian judgment will apply to similar situations in S.Africa

In McNally v. Canada (National Revenue) (2015 FC 767), the taxpayer brought an application to the Federal Court for an order requiring the Minister to assess his tax return. The Federal Court allowed the taxpayer’s application and ordered the Minister to examine the taxpayer’s tax return and issue a Notice of Assessment within 30 days. Background The […]

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Posted in Africa, SADC, South Africa