Tax Court of Canada


Goods and Services Tax

Administration and enforcement

Extension of time to object may not be granted unless application made within one year

Not-for-profit corporation was incorporated to build affordable housing complex, funded by government. Corporation submitted two applications for GST/HST new residential rental property rebate, which were denied. Corporation filed purported notice of objection 1.5 years after dates of assessments. Corporation brought application for extension of time to file notice of objection. Application dismissed. Corporation did not file notice of objection or anything that could reasonably be construed as notice of objection, within statutory time period of 90 days after dates of assessments. Section 304(5) of Excise Tax Act specified that no application for extension of time to object may be granted unless application for extension had been made within one year following 90-day period. Application for extension of time was not brought for approximately 2.5 years after expiry of time period.

Maple Tree Community Housing Corp. v. The Queen (2017), 2017 CarswellNat 6054, 2017 CarswellNat 6720, 2017 TCC 218, 2017 CCI 218, B. Russell J. (T.C.C.).

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