Suffolk v. The Queen, 2010 DTC 1201 [at at 3509], 2010 TCC 295 (Informal Procedure) -- summary under Subsection 152(8)

The taxpayer was assessed pursuant to a reassessment that showed the increase in her income, the corresponding amount of tax and referred to an amended T4 slip that had been issued by her employer (incorrectly referred to by the name of a successor corporation). After referring to jurisprudence indicating that the Minister was not compelled to set out the details to the revision of tax in a Notice of a Reassessment, Paris, J. found that the erroneous reference to the name of the employer was an error that was cured by the curative provisions of ss.152(3) and (8), and that the reassessment was valid.