The Minister was found to have reassessed the taxpayer within the normal reassessment period when on the last day of that period CRA mailed the notice of reassessment by registered mail to the proper address of the taxpayer, notwithstanding that the envelope was not delivered to the taxpayer.
In commenting on the rebuttable nature of the presumption in s. 244(5), Hershfield, J. stated (at para. 36):
"What is rebuttable here is not the delivery and registration of the notice to Canada Post. Evidence that the envelope was empty or contained something other than the notice would, for example, defeat the evidence of sending the notice."