Tax Court of Canada


Income tax

Administration and enforcement

Taxpayer did not file objection so no jurisdiction to entertain application for extension of time to appeal

Taxpayer objected to Minister’s reassessments under Income Tax Act for taxation years 2007 through 2011. Minister issued further reassessment for taxation year 2011 and reassessment for taxation year 2012 and no notices of objection were filed. Taxpayer appealed in respect of 2006 and 2007 taxation years, but Minister subsequently reassessment him for 2007 taxation year. Taxpayer did not respond to Minister’s response to objection and 90-day period for filing appeal elapsed such that 2007 taxation year was no longer properly before court. Status hearing was held, with direction issued to taxpayer to bring motion for extension of time to appeal reassessment of 2007 taxation year by specified deadline. Taxpayer retained counsel as was also directed and then, after another period of self-representation, retained current counsel. Taxpayer applied for extension of time to appeal taxation years 2007 to 2012. Application dismissed. As taxpayer did not file objections to latest reassessment of 2011 taxation year or to reassessment of 2012 taxation year, there was no jurisdiction to entertain application for extension of time to file notice of appeal. Application respecting 2007 to 2010 taxation years was made within legislative timelines so taxpayer had complied with s. 167(5)(a) of Act but taxpayer was also required to address three factors relevant to granting extension. Submissions by taxpayer’s counsel about failure, omissions and negligence on part of various prior counsel engaged, unsupported by taxpayer’s testimony or independent evidence, did not establish he was unable to act or instruct another to act in his name. While there was insufficient evidence to establish this first condition under s. 167(5)(b) of Act, taxpayer did meet second condition of bona fide intention to appeal but was unable to meet remaining factors for grant of extension. There was insufficient evidence to meet taxpayer’s onus of establishing that it would be just and equitable to grant extension, that he made application as soon as circumstances permitted, and that there were reasonable grounds for appeal.

Gionet v. The Queen (2017), 2017 CarswellNat 2605, 2017 CarswellNat 3681, 2017 TCC 97, 2017 CCI 97, Diane Campbell J. (T.C.C.).

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