Newmont Canada Limited v. The Queen, 2005 DTC 617, 2005 TCC 143 -- summary under Subsection 169(2.1)

The taxpayer unsuccessfully submitted that because it had appealed to the Tax Court pursuant to s. 165(7)(a) rather than filing a Notice of Objection to a reassessment of the Minister following its initial notice of objection for the taxation year in question, it was not precluded by s. 165(1.11) and s. 169(2.1) from raising an issue not raised in its initial Notice of Objection. Sheridan J. stated (at p. 620) that she was unable to identify "any support for Newmont's argument that paragraph 165(7)(a) creates [a] substantive right of appeal; it merely relieves the still-dissatisfied taxpayer of the obligation to continue to object until the Minister finally confirms his most recent reassessment".