CRA confirms that the normal or extended reassessment period ends on the anniversary date of the original assessment

The normal reassessment period under s. 152(4)(a) or the extended reassessment period under s. 152(4)(b) ends at the end of the anniversary date of the date of the original assessment – so that in effect when counting out 365 (or 366) day years on your fingers you start on the day after the date on which the original assessment was issued.

Neal Armstrong. Summaries of 10 March 2016 Memorandum 2015-0614161I7 under Interpretation Act, s. 27(3) and Interpretation Act, s. 152(3.1).