The Queen v. W.H. Violette Ltd., 88 DTC 6025, [1988] 1 CTC 12 (FCTD) -- summary under Subsection 152(1)

Since "each taxation year must be considered independently ... it is difficult, if not impossible, to conceive how a reassessment for one taxation year can be taken to be superseded by a reassessment in respect of another taxation year." The taxpayer unsuccessfully argued that an appeal by the Crown in respect of its 1981 taxation year was a nullity because the reassessment for its 1981 taxation year had been replaced by reassessments for the 1980 and 1982 taxation years.