Transcanada Pipelines Ltd. v. The Queen, 2001 DTC 5626, 2001 FCA 314 -- summary under Subsection 169(1)

Following the serving of notices of objection by the taxpayer to 1995 reassessments and a settlement of the issues raised in notices of objection following the filing of appeals to the Tax Court, in 1999 the Minister issued new reassessments of the relevant taxation years pursuant to s. 169(3). The taxpayer then served notices of objection against the new reassessments raising issues that had not been included in his prior appeals but were set out in the original notices of objection. Rothstein J.A. rejected the taxpayer's submission that an appeal under s. 169(1) was from specific issues and, instead, found that following the issuance of the 1999 reassessments, the 1995 reassessments became nullities and there was nothing that the Tax Court could vary or refer back to the Minister with respect to them. Furthermore, no notice of objection could be served from an assessment made under s. 169(3).