Canada v. Gray, 2008 DTC 6641, 2008 FCA 284 -- summary under Subsection 152(4)

The Tax Court quashed a reassessment of the taxpayer made less than three years after an alleged initial assessment of the taxpayer, on the basis that the taxpayer never received a first assessment. In allowing the Crown's appeal, Noël J.A. noted that the second assessment was valid whether the alleged first assessment was valid (in which case the second reassessment was made within the normal reassessment period) or it was not valid (in which case the normal reassessment period had not commenced to run).