Tax Court of Canada


Income tax

Administration and enforcement

Motion brought five months after being advised of taxes owing not brought as soon as circumstances permitted

Taxpayer participated with others in donation program and claimed corresponding tax credit. In 2006, taxpayer was reassessed for 2002 taxation year and Minister denied her donation claim for tax credit. In June 2014, Minister confirmed taxpayer’s reassessment and taxpayer had until September 2014 to file notice of appeal, which neither she nor her representative did. In November 2016, thirteen applications for extension of time to file appeal were called to be heard and taxpayer was one of parties who did not attend hearing. Year later, notice of hearing was sent by hearing coordinator to representative of taxpayer, but at hearing representative stated that he was unable to contact taxpayer, and taxpayer’s application for extension of time to file appeal was dismissed. Taxpayer brought motion to set aside judgment that dismissed extension of time to file appeal. Motion dismissed. Taxpayer was aware that she owed large amount of money to Canada Revenue agency and taxpayer filed her motion five months after being advised by CRA that she was liable for large amount of taxes. Accordingly, motion was not brought as soon as circumstances permitted.

Larson v. The Queen (2018), 2018 CarswellNat 7611, 2018 CarswellNat 8102, 2018 TCC 242, 2018 CCI 242, Johanne D’Auray J. (T.C.C.).

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