Canada v. Agazarian, 2004 DTC 6366, 2004 FCA 32 -- summary under Legislative History

Pelletier J.A. applied the principle (at p. 6376) that "in order to ascertain Parliament's intent in enacting the provision, one may look to the former version of the text". Although there was an ambiguity in the current French version of s. 152(4)(b)(i) as to whether the Minister had the power to reassess more than once, this ambiguity was not present in both the French and English predecessor versions of that provision.