Armstrong v. Canada (Attorney General), 2006 DTC 6310, 2006 FCA 119 -- summary under Subsection 152(1)

Sharlow J.A. noted (at p. 6311) that "an amended return for a taxation year that has already been the subject of a notice of assessment does not trigger the Minister's obligation to assess with all due dispatch ..., nor does it start anew any of the statutory limitation periods that commence when an income tax return for a particular year is filed and then assessed. An amended income tax return is simply a request that the Minister reassess for that year".