Expert Analysis

An unfinished question on CRA ‘fairness’ reassessments and appeal rights in Forrest v. The King

By David J. Rotfleisch ( July 15, 2026, 3:17 PM EDT) -- Part one of this series (see below for link) traced the procedural history behind Forrest v. The King, 2026 TCC 121, and the Tax Court’s conclusion that only the fourth of four contradictory notices of reassessment remained capable of supporting an appeal, and that a notice of appeal against it was properly before the court....