The taxpayers' former counsel had reached a settlement agreement with the Minister under s. 169(3), which provides that the Minister may reassess a taxpayer with the taxpayer's written consent. After dismissing the taxpayers' argument that they had not authorized counsel to reach a settlement, D'Auray J. dismissed the taxpayer's alternative argument that, because s. 169(3) requires written consent from the taxpayer, and the Minister only received written consent from counsel, the settlement could not be enforced under s. 169(3). D'Auray J. stated (at para. 76):
In my view, the consent in writing can be given by the counsel of record.