684761 B.C. Ltd. v. The Queen (November 19, 2015 – 2015 TCC 288, Rip J.).
Précis: In 2013 the taxpayer appealed to the Tax Court from an assessment in respect of its taxation year ending June 30, 2008. In 2014 it received a “Notice of Additional Assessment” imposing penalties pursuant to subsections 163(1) and (2) of the Income Tax Act in respect of the same taxation year. The taxpayer moved in the current appeal “determine if the ‘notice of additional assessment’ [for its 2008 taxation year] received by the Appellant is really a reassessment” and, if so, that the reassessment of income for the appellant’s 2008 taxation year before the Court is no longer valid” [para. 1].
The Tax Court held that the additional assessment did not vacate the original assessment. It stayed the current appeal until 60 days after the date that the appellant files a Notice of Appeal from the additional assessment but not later than June 30, 2016.
Decision: The Tax Court held that there was no particular mystery surrounding the Notice of Additional Assessment:
 In the matter at bar, the Minister had assessed an amount she had not assessed earlier, an additional assessment, an assessment of a penalty. Notwithstanding that the assessed penalty may be based on events culminating in the reassessment, it is still an amount, a penalty, in addition to tax previously assessed for 2008. There is nothing esoteric about the additional assessment. It is a procedure available to the Minister.
 The appeal from the reassessment of income for 2008 remains a valid and proper appeal; the reassessment is still valid.
The procedural implications surrounding the current appeal and any appeal from the additional assessment could be dealt with once the new appeal was launched, if the taxpayer chose to do so:
 Once the appellant appeals the additional assessment, it may wish to apply to the Court for an Order joining both appeals so that they may be heard together. At that time the trial judge will be in the best position to determine if any of the appellant’s rights have been violated. I will therefore stay proceedings in the current appeal until 60 days after the filing of an appeal from the additional assessment but not later than June 30, 2016.
The motion was otherwise dismissed with costs of $500 awarded to the Crown.