Filing an amended return will not cure a negligent misrepresentation made in the original return, and so the CRA will still be able to reassess beyond the normal reassessment period in respect of the misrepresentation. Georgina Tollstam, “Deceased’s Return Reassessed After Normal Period”, Canadian Tax Highlights 23:8 (August 2015) re Vine Estate v R, 2015 FCA 125.
