10 March 2016 Internal T.I. 2015-0614161I7 - Extended reassessment period 152(4)(b) -- summary under Paragraph 152(4)(b)

Where Canadian-controlled private corporation was issued an original notice of assessment for a particular taxation year on December 31, 2013, a reassessment may be made under the extended reassessment period stipulated in s. 152 (4)(b) on December 31, 2019, consistently with 27(3) of the Interpretation Act.