Bocock J found that misrepresentations made by the taxpayer on audit in 2003 respecting the appropriateness of registering a single-employee registered pension plan in 2001 did not have the effect of allowing CRA to reassess the 2001 year, which was before the normal reassessment period. See the summary under s. 152(4.01). He went on to deal obiter with a submission of the taxpayer (contrasting misrepresentations made in returns with those relating to information supplied under the Act such as a pension plan registration) "that misrepresentations made in supplying information under the Act do not, in the absence of misrepresentations in the return, allow the Minister to reassess outside the normal period"(para. 70), and stated (para. 77):
[T]he Minister would not be entitled to reassess outside the normal period under paragraph 152(4) where the taxpayers' only misrepresentations were made outside the returns and occurred solely in supplying information under the Act.