Sudbrack v. The Queen, 2000 DTC 2521 (TCC) -- summary under Subsection 171(1)

Bowman A.C.J. found that The Queen v.Continental Bank of Canada, 98 DTC 6501, [1998] 2 SCR 358 merely applied the long-standing rule governing litigation in appellate courts that litigants were prevented from raising points on appeal which were not pleaded and argued in the trial court, and did not stop the Crown from raising, prior to trial, alternative bases for supporting an assessment which had not been considered when the assessment was made.