Section 305

Table of Contents

Section 305
Subsection 305(5)
See Also(1)
Paragraph (b)
Cases(1)

Subsection 305(5)

See Also

Houda International Inc. v. The Queen, [2011] GSTC 8, 2010 TCC 622

An application for extension of time to file a GST appeal to the Tax Court of Canada succeeded solely because the Court of Quebec had reached the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Abuse of Process relitigation of same appeal extension ruled on in Quebec would be abuse of process 135
Tax Topics - General Concepts - Judicial Comity relitigation of same appeal extension ruled on in Quebec would be contrary to judicial comity 125

Paragraph (b)

Cases

Bouganim v. the Queen, [2010] GSTC 167, 2010 CCI 560

The appellants applied for extension of time to appeal an assessment. Their lawyer had missed the deadline, they took five months to retain a new...

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Other locations for this summary
Tax Topics - Excise Tax Act - Section 166.2 - Subsection 166.2(5) - Subsection 166.2(2)(b) lawyer's negligent delay in filing was not grounds for extension

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