Abrahams [No. 1] v. MNR, 66 DTC 5451, [1966] CTC 690 (Ex Ct) -- summary under Subsection 152(4)

The Minister made a further reassessment of the taxpayer after the taxpayer had objected and appealed to the Exchequer Court from a previous reassessment. Jackett P. found that on the assumption that the second reassessment was valid, it followed that the first reassessment was displaced and therefore was a nullity. Accordingly, there was no relief that the court could grant on the appeal from the first reassessment because it had ceased to exist. He noted that a different result would have obtained if the second reassessment had been an additional assessment, rather than a reassessment made in order to fix the taxpayer's total tax for the year.