Hindle v. Canada (Customs and Revenue Agency), 2004 DTC 6378, 2004 FC 625 -- summary under Subsection 152(4.2)

In the decision on behalf of the Minister not to re-open two statute-barred taxation years of the taxpayer to allow the deduction of expenses, the Minister's representative indicated that the expenses were incurred during 1991 and 1992 instead and that no taxes were owing for the 1991 taxation year. As this reasoning did not take into account that additional expenses in 1990 and 1991 would have an impact on future years for which the taxpayer had duly filed a notice of objection, the matter was referred back to the Minister for re-determination.