Subsection 167(1) - Extension of time to appeal
Cases
McGill v. MNR, 85 DTC 5439, [1985] 2 CTC 209 (FCA)
The applicant failed to object within 90 days because he was "wholly indifferent as to the proper manner of exercising his legal rights," and his...
Tic Toc Tours Ltd. v. MNR, 82 DTC 6231, [1982] CTC 264 (F.C.A)
Where the evidence does not disclose that it had been impossible for the applicant to serve the notice of objection within the time limit, the Tax...
Subsection 167(4) - Copy to Deputy Attorney General
Cases
Gough v. The Queen, 82 DTC 6143, [1982] CTC 161 (FCTD)
Ignorance of the procedural rules set out in the Act is not an excuse justifying the elapse of 16 months before attempting to institute an appeal.
Linett v. The Queen, 79 DTC 5471, [1980] CTC 36, 79 DTC 5471 (FCA)
S.167(4) is not available to the Crown. "Parliament, having given a lengthy delay of 120 days to institute an appeal, intended to extend the...
| Locations of other summaries | Wordcount | |
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| Tax Topics - Other Legislation - Federal - Federal Court Rules - Rule 3(1) | 32 |
Subsection 167(5) - When order to be made
Cases
Kershaw v. The Queen, 92 DTC 6240 (FCA)
The taxpayer did not receive the notices of reassessment in question until after the expiry of the 90-day period. A delay of two months before...
Clow v. The Queen, 92 DTC 6155 (FCTD)
The taxpayer's rights under s. 7 of the Charter were not infringed by s. 167(5)(a) of the Income Tax Act.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation - Constitution Act, 1982 - Section 7 | 19 |
The Queen v. MerBan Capital Corp. Ltd., 89 DTC 5404 (FCA)
The Tax Court was correct in rejecting an extension application, given that the taxpayers were only able to justify a portion of the delay between...
Minuteman Press of Canada Co. Ltd. v. MNR, 88 DTC 6278, [1988] 1 CTC 440 (FCA)
A letter sent to the Registrar beyond the 90-day period stating "we wish to appeal" was found by the Tax Court not to be an application for...
N.D.G. Neighbourhood Association v. MNR, 88 DTC 6279, [1988] 2 CTC 14, 88 DTC 6279 (FCA)
"[T]he applicant carries the onus of showing that it would be just and equitable to grant the extension of time sought and that the application...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | 108 |
The Queen v. Pennington, 87 DTC 5107, [1987] 1 CTC 235, 87 DTC 5107 (FCA)
Although the taxpayer was notified on January 21, 1985 that he had not submitted his notice of objection within the prescribed time, he did not...
See Also
Gidda v. The Queen, 2013 DTC 1158 [at 871], 2013 TCC 190
The taxpayers were two individuals and two corporations, with one individual taxpayer acting on behalf of all four. The representative taxpayer...
Gamble v. The Queen, 2011 DTC 1238 [at 1378], 2011 TCC 244
McArthur J. stated (at para. 8):
Having gone through a separation from his spouse and moving out of the family, he did not receive or open the...
Roman Miniotas (Romeo’s Plumbing & Heating) v. The Queen, 2011 DTC 1078 [at 420], 2011 TCC 43
The taxpayer's accountant sent letters on 3 and 24 October 2007, appealing an assessment. For reasons unknown, the letter was delivered to CRA...
Hickerty v. The Queen, 2007 TCC 482
The taxpayer mailed her appeal to a CRA address instead of the Tax Court Registry within the applicable deadline (and before she received CRA's...
Cline v. The Queen, 95 DTC 302 (TCC)
McArthur TCJ. found that an eight-month delay was justified given that the taxpayer (who was suffering economic difficulties) took over six months...
Dufour v. MNR, 90 DTC 1238 (TCC)
The taxpayer's accounting firm realized six weeks after the expiration of the ninety-day period for filing a notice of appeal to the Tax Court...