Application to extend time was not originating document entitling taxpayer to continue litigation

Tax – Income tax – Administration and enforcement

Corporate taxpayer applied to extend time to file Notice of Appeal from tax assessment. Taxpayer corporation was dissolved. Taxpayer’s application for extension of time was granted and taxpayer’s draft Notice of Appeal, filed as exhibit to its application, was accepted as filed Notice of Appeal. Minister brought motion to quash appeal. Motion granted. Basis for Minister’s request was that taxpayer as dissolved corporation lacked capacity either to initiate appeal or to take any action within it. Taxpayer was advised at hearing that, if it wished to revive corporate status and put court on notice that this status had occurred, then order to quash would not be granted but that if it took no action within 30 days of hearing, it was likely that such order would issue. Taxpayer had not been heard from since hearing. Contrary to taxpayer’s argument, its application to extend time was not originating document entitling it to continue with litigation. That application was separate and distinct proceeding concluded by issuance of order extending time. Originating document was Notice of Appeal filed with court one month after taxpayer corporation was dissolved. Since taxpayer as dissolved corporation could not initiate civil procedure, appeal would be quashed.

Lilyfield Development Inc. v. The Queen (2020), 2020 CarswellNat 153, 2020 TCC 16, Ronald MacPhee J. (T.C.C. [General Procedure]).

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