Bonner J. stated (pp. 1094-1095):
"It is now well settled that where there has been a failure by the Minister of National Revenue to act with all due dispatch as required by paragraph 165(3)(a) of the Act, the taxpayer's remedy is to launch an appeal following the expiry of the 90-day period under paragraph 169(b) of the Act. The existence of that remedy makes it illogical to argue that the legislation must be construed as providing that an otherwise valid assessment loses its force and validity as a result of delay on the part of the Respondent in confirming."