After filing 1984 Notices of Objection to 1984 reassessments, on January 13, 1986 the taxpayer filed a Notice of Appeal to the Tax Court from December 16, 1985 reassessments. The position of the Crown was that although the taxpayer could have filed a Notice of Objection to the December 16, 1985 reassessment, because the taxpayer instead appealed directly to the Tax Court he did not meet the requirement, in order for s. 225.1(3) to be available, that he had "objected" after 1984. In rejecting this submission, Collier J. stated (p. 6281):
"The legislation clearly enables the taxpayer to object either by way of notice of objection or by way of an appeal to this Court or the Tax Court of Canada. The election of proceeding by way of appeal does not, in my opinion, mean the taxpayer has not objected."