Federal appeal | Tax | Income tax | Administration and enforcement
Taxpayer filed appeal in relation to ten years of assessments and brought application for extension of time to file appeal in relation to those assessments. At hearing, taxpayer raised estoppel issue that she submitted had to be addressed before determining consolidation of proceedings. Tax Court judge dismissed taxpayer’s motion that had been withdrawn, and consolidated application to extend time to file notice of appeal and appeal, without considering estoppel issue. Taxpayer appealed. Appeal dismissed. There was no merit to this appeal. Appeal was from order, not reasons.
Clarke v. Canada (2018), 2018 CarswellNat 777, 2018 FCA 47, Wyman W. Webb J.A., Rennie J.A., and Gleason J.A. (F.C.A.).