Arpeg Holdings Ltd v. The Queen, 2007 DTC 131, 2006 TCC 593 -- summary under Subparagraph 152(4)(a)(ii)

The taxpayer was unsuccessful in establishing that its vice president did not have authority to sign a waiver on its behalf. He had the ostensible authority to do so given that the taxpayer had allowed him to represent himself as the person in charge of tax-related matters, and he also had the implied authority to sign given that he was one of the two people who ran the business and was the one who had chief responsibility for corporate administrative and tax matters.