Mierins v. The Queen, 96 DTC 1140 (TCC)

Bonner TCJ. found that the "with all due dispatch" requirement contained in s. 152(1) applied only to the initial examination of the taxpayer's return and the initial assessment of tax for that taxation year, and not to reassessments made pursuant to waivers (although he went on to indicate that he could think of no good reason that a waiver ought to be construed as conferring on the Minister a right to defer reassessing action beyond the period reasonably in all the circumstances of the case).

After stating (at. p. 1142) that he could not "think of any good reason why (at least before the introduction of subsection 152(4.1)) a section 152 waiver ought to be construed as conferring on the Minister a right to defer reassessing action beyond the period reasonably required in all the circumstances of the case", Bonner TCJ. went on to find here that the Minister had not acted in a dilatory fashion by reassessing approximately seven months after the relevant court action had been withdrawn.