Federal Appeal


Tax

Income tax

Administration and enforcement

Not all four factors for extension of time would need to be satisfied in order for taxpayer to be successful

Minister of National Revenue reassessed taxpayer company and denied them SR&ED expenditures and related investment tax credits for four taxation years. Taxpayer appealed, but taxpayer failed to attend status hearing and Minister’s motion to dismiss taxpayer’s appeal was granted. Taxpayer then brought unsuccessful motion for extension of time to set aside judgment and to set aside judgment rendered against it for its failure to attend status hearing. Tax court found that no reasonable explanation for delay had been provided by taxpayer. Taxpayer had not satisfied requirements necessary for Court to exercise discretion and grant motion requested. Taxpayer appealed. Appeal allowed. Court made errors in not considering facts that were relevant in relation to this application. Court did not address decisions such as Hogervorst and Larkman, which held that not all four factors to be considered in application for extension of time would need to be satisfied in order for taxpayer to be successful.

Akanda Innovation Inc. v. R. (2018), 2018 CarswellNat 6155, 2018 FCA 200, Wyman W. Webb J.A., Donald J. Rennie J.A., and J.B. Laskin J.A. (F.C.A.); reversed (2018), 2018 CarswellNat 535, 2018 TCC 35, Eugene P. Rossiter C.J. (T.C.C. [General Procedure]).

Law Times Poll


A group of benchers opposed to the Statement of Principles will need to win the support of their colleagues to repeal the requirement. Do you think they will be successful in repealing the statement of principles in the coming year?
RESULTS ❯