CRA sent the taxpayer a letter on 15 September 2010 indicating that they had completed an audit and that no amount would be allowed for his claim of a charitable gift. He mailed a notice of objection on 30 September 2010, but was not actually sent a notice of reassessment until 24 January 2011.
Woods J found that the 30 September 2010 letter constituted an objection to the 24 January 2011 assessment, as s. 165(1) does not require that the notice of assessment precede the notice of objection. However, she did not have jurisdiction to grant declaratory relief, and therefore could not declare that a notice of objection had been filed.