The taxpayer challenged an assessment of her under s. 160(2) respecting unpaid tax of her late husband for inter alia his 1989 taxation year on the grounds that the CRA assessment of her husband for that year was statute-barred given that CRA had received a waiver on the Monday immediately following the expiry of the normal reassessment period on the previous day.
In reversing the Tax Court’s finding that s. 26 of the Interpretation Act had not extended the time for the receipt by CRA of the waiver to that Monday, Biringer JA stated (at paras. 42 – 44, 47):