Granofsky – Federal Court of Appeal confirms that a taxpayer’s counsel can consent in writing to reassessment of the taxpayer

S. 169(3) provides that the Minister may at any time reassess, with the consent in writing of “the taxpayer.” D’Auray J in the Tax Court found that this requirement can be satisfied through a signature of the taxpayer’s counsel acting within the scope of her mandate (and went on to find that, in the case before her, counsel had the mandate). Scott JA in the Court of Appeal agreed with this finding, stating that "the counsel of record…was entitled to provide, for the purpose of executing the [settlement] Agreement, the ‘consent in writing’ referred to in subsection 169(3)."

Neal Armstrong. Summary of Granosky v. The Queen, 2016 TCC 181, aff’d 2017 FCA 119 under s. 169(3).