Tax wiki
s. 166
PART I — Income Tax · DIVISION I — Returns, Assessments, Payment and Appeals · General
Irregularities
Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31
Current text
An assessment shall not be vacated or varied on appeal by reason only of any irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Act.
Source: Justice Laws Website. Not an official version.
Historic text
This section has not been amended since the start of the point-in-time record on 31 August 2004.
Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 166 links to the one before it.
Enacting and amending legislation
- 1970-71-72, c. 63, s. 1“166”
Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.
Cross-references
Referred to in
References are generated from the statutory text and list other sections of the Act only.
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 166.