| 21/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 75b/85 |
Decided: 25 January, 1989 |
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An assessment for the year of assessment 1974, although referring to income earned previously, could be made "within eight years after the expiration" of the year of assessment 1974 (i.e. up to 31 December, 1982) - article 5B, now 8, Income Tax Act
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Appellant claimed that the article 5B(6)(a) assessment in question was stature-barred because it had not been made within the relative year of assessment or within eight years after the expiration thereof. The last year of assessment under appeal was the year of assessment 1972 which could not be assessed beyond 31 December 1980 (the assessment in question had been issued in August 1981). Nor could the assessment be raised "at any time" because it did not result from any fraud or evasion. In case the Commissioner was claiming fraud, the onus of proof was shifted onto him.
The Commissioner countered that a combined reading of sub-articles 5B(2)(a) and (b) leads one to conclude that the assessment is not statute-barred. The assessment under appeal was for the year of assessment 1974 (time limit was 31 December, 1982), therefore it had been made "within eight years after the expiration" of the relative year of assessment.
The Board held that (1) the onus of proof in this case remained appellant's; and (2) the assessment referred to the year of assessment 1974 and, consequently it had not become statute-barred.
An appeal was entered before the Court from this decision.
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