Section 158

The notice of assessment referred to in s. 158(1) includes a notice of reassessment.

"[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 clear evidence in the possession of the Minister that the taxpayer is 'attempting to avoid payment of taxes'." Although it is "perhaps arguable that any taxpayer who has substantial sums of money in his possession but has not paid his taxes is avoiding payment of them ... [s.158(2)] would appear to be directed more to a situation where a taxpayer is found to be making away with his assets, transferring them to others for insufficient consideration, is about to leave the country, or some such circumstances as would justify a seizure before judgment under provincial law." Since here there was "no indication of the Minister's justification for reaching the opinion", a certificate registered pursuant to s. 223(1)(a) was annulled without prejudice to the right to re-register the same.