December 1992 B.C. Tax Executives Institute Round Table, Q.12 (October 1993 Access Letter, p. 481)

Where RC has issued a reassessment under s. 152(4) following an objection by the taxpayer under s. 165(1) to a previous reassessment, the taxpayer may file a notice of objection to the second reassessment, and is not obligated to appeal under s. 165(7).

A reassessment issued under s. 165(3) can be distinguished from one issued under s. 152(4) by an explanation at the bottom of the form T7WC stating "the above explains the Minister's response to your Notice of Objection dated ...".