Favreau J found that the Minister had failed to establish that the 90 day limitations period had commenced on 19 February 2012 because she had brought no specific evidence of having mailed the notice of reassessment. It was especially appropriate to require such specific evidence in the present case, where the assessment was sent by registered mail (para. 16).
Favreau J further noted that the taxpayer's receipt of a statement of account on 2 March 2012, showing that a reassessment was issued on 19 February 2012, did not have the effect of validating the reassessment (para. 17).