Canada v. Agazarian, 2004 DTC 6366, 2004 FCA 32 -- summary under French and English Version

Although the French version of s. 152(4)(b)(i) (unlike the preamble to the English version) did not contain the phrase "at any time", thereby perhaps suggesting that only one reassessment could be made under s. 152(4)(b)(i), it had been judicially established "that there is no general rule that the more restrictive version is the intended meaning" (p. 6376). Furthermore, it had been established that "in order to ascertain Parliament's intent in enacting the provision, one may look to the former version of the text", and here both the English and French version of the predecessor to the current s. 152(4)(b)(i) indicated that the Minister had the power to reassess more than once.