Tax Court gave taxpayer opportunity to comply with orders and warned of consequences of failure

Tax - Income tax - Administration and enforcement

Taxpayer’s appeal of income tax assessments did not move quickly. Taxpayer’s counsel did not attend show cause hearing. After hearing, order was issued providing for specific requirements to be met, failing which, appeal would be automatically dismissed. Requirements were not met and appeal was dismissed. Taxpayer appealed. Appeal dismissed. Any concerns flowing from show cause hearing or show cause order were not relevant to order dismissing appeal. Taxpayer filed amended notice of appeal four days after deadline and did not include required particulars, so it did not comply with order. Taxpayer did not appeal order that stated that failure to comply would result in appeal being dismissed. There was no error of law or palpable and overriding error of fact or mixed fact of law. Tax Court gave taxpayer opportunity to comply with orders and warned of consequences of failure.

Pike v. Canada (2019), 2019 CarswellNat 3068, 2019 FCA 164, Eleanor R. Dawson J.A., Woods J.A., and Laskin J.A. (F.C.A.).

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