Subsection 158(1)
Cases
Pupatello v. MNR, 77 DTC 5350, [1977] CTC 499 (FCTD)
The notice of assessment referred to in s. 158(1) includes a notice of reassessment.
Subsection 158(2)
Cases
Re Charron, 84 DTC 6241, [1984] CTC 237 (FCTD)
"[A]s a matter of natural justice and the well established duty to act fairly it [s.158(2)] should only be used exceptionally and when there is...