Counsel for the taxpayers had agreed with Revenue Canada that the taxpayers' files would be held by Revenue Canada in abeyance pending the conclusion of a test case without prejudice to their receiving the same treatment as in the test case and without the need for further steps or documentation.
This agreement was found to be a waiver notwithstanding that no prescribed form was used, in light of section 32 of the Interpretation Act, given that a statement in correspondence by counsel had been intended to constitute a waiver and the written material contained all that was substantively necessary to constitute a waiver.