Sinnott v. The Queen, 2000 DTC 2459 (TCC) -- summary under Subsection 165(1)

Bowman T.C.J. noted that the invalidity of a purported assessment could quite properly be raised in a notice of objection (contrary to an allegation of the Agency). Furthermore, because it was found in Marzetti v. Marzetti, [1994] 2 SCR 765 that a refund of tax in most circumstances belongs to the bankrupt, a right to object to or appeal from an assessment with a view to obtaining such a refund was not properly divisible among the bankrupt's creditors and a bankrupt could pursue such an objection or appeal in his or her own name.