Du-Perré c. La Reine, 2006 DTC 2965, 2004 TCC 773 -- summary under Subsection 171(1)

In finding that in the Minister's Reply to the Notice of Appeal of the taxpayer, the Minister was entitled to allege that a number of transfers of property at an undervalue had been made to the taxpayer between December 28, 1996 and June 6, 1997, rather than there only being one transfer on December 28, 1996 as originally had been assumed by him at the time of his reassessment, Lamarre J. stated (at p. 2967) that "the Minister is free to raise any argument in support of his assessment as long as there is no prejudice to the Appellant by the surprise effect of the Minister's new allegation (see Loewen v. R. ... 2004 FCA 146, 2004 DTC 6321)"