The Minister initially assessed the taxpayer for the amount shown as payable in its return and subsequently reassessed for additional tax plus interest thereon. In rejecting a submission of the taxpayer that interest did not run from the time of the initial assessment to the time of the reassessment because a decision was made, at the time of the initial assessment, to conduct a further examination of the taxpayer's return, Martland J. stated (p. 1166):
"In my opinion there can be a valid assessment made even though a further examination of the return is intended."