Perfect Fry Company Ltd. v. The Queen, 2007 DTC 588, 2007 TCC 133, aff'd supra 2008 DTC 6472, 2008 FCA 218 -- summary under Paragraph 152(4)(c)

Paris J. indicated in obiter dicta that, when read in light of s. 152(1.2), s. 152(4) provided that the Minister may at any time determine the amount of a refund within the normal re-determination period (of three years from the day of mailing of the original determination), and s. 164(1) provided that the Minister shall with all due dispatch make the refund if the taxpayer applies therefor in that period. On that basis, the taxpayer would have been entitled to apply for refundable investment tax credits beyond the normal reassessment period.