943372 Ontario Inc. v. The Queen, 2007 DTC 1051, 2007 TCC 294 -- summary under French and English Version

After noting that in the English version of s. 152(4.01) the "matter" in respect of which the Minister may reassess outside the normal reassessment period must be a matter in respect of which the taxpayer has made a misrepresentation of the type described in s. 152(4.01), Bowman C.J. noted that the French version contained no such limitation, and that the more restrictive English version appeared to be more consistent with the scheme of the Act.