CRA will not open up statute-barred years to apply a subsequent favourable judicial development

CRA will not accede to a request to open up a statute-barred year to reassess based on a favourable decision involving another taxpayer (here, apparently, Craig on farming losses).  This accords with Abraham.

Neal Armstrong.  Summary of 10 January 2014 Correspondence 2013-0513401M4 F under s. 152(4.2).