The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA) -- summary under Subsection 152(1)

It was indicated, obiter, that the Minister was not precluded from taking a position before the Trial Division that was inconsistent with the basis of his reassessment. Hugessen, J. stated: "While the word 'assessment' can bear two constructions, as being either the process by which tax is assessed or the product of that assessment, it seems to me clear, from a reading of sections 152 to 177 of the Income Tax Act, that the word is there employed in the second sense only."