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

Federal appeal | Tax | Income tax | Administration and enforcement

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]).

Free newsletter

Our newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please enter your email address below to subscribe.

Recent articles & video

Human Right Commission backs changes to Equipment and Use of Force Regulation, use of force report

Queen’s Law, International Inter-Tribal Trade and Investment Organization form strategic alliance

Ontario Court of Appeal upholds summary dismissal of domestic assault claim

Lawyers may ask courts to invalidate their retainer agreements: Ontario Court of Appeal

Individual appellant, not his company, should pay legal fees under retainer agreement: Ont. CA

Ontario Court of Appeal upholds summary dismissal of malicious prosecution lawsuit

Most Read Articles

Lawyers may ask courts to invalidate their retainer agreements: Ontario Court of Appeal

Buyer who failed to complete property purchase not entitled to return of deposit: Ontario court

Ontario Court of Appeal upholds summary dismissal of malicious prosecution lawsuit

Individual appellant, not his company, should pay legal fees under retainer agreement: Ont. CA