Fietz v. The Queen, 2011 DTC 1351 [at at 1965], 2011 TCC 493 -- summary under Subsection 152(4.01)

The taxpayer's waiver, which had been provided to CRA on a timely basis, allowed the Minister to reassess the taxpayer beyond the normal reassessment period even though the box on the T2029 form was left blank where the matters being waived were to be described. CRA had sent a proposal to the taxpayer describing the proposed matters to be waived. Webb J., after referring to Mitchell stated (at para. 34) that "the appropriate approach is to determine if the intention of the parties can be determined from the form and the surrounding circumstances, and concluded (at para. 45) that the proposal letter together with the T2029 form constituted a waiver. He also found (at paras. 44-45) that the proposal letter had been "filed" with the Minister, as required under s. 152(4.01)(a)(ii), given that it originated from the CRA auditor.