By Margaret Nixon ( December 5, 2025, 2:30 PM EST) -- The Tax Court of Canada recently considered the scope of amended subsection 152(9) of the Income Tax Act (Canada) in Oldcastle Building Products Canada Inc. v. The King, 2025 TCC 107 (Oldcastle). Subsection 152(9) permits the Minister of National Revenue (Minister) to advance an alternative basis or argument in support of a reassessment at any time after the expiry of the normal reassessment period, subject to certain conditions....