http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/127252/index.do
Vamathevan v. The Queen (December 22, 2015 – 2015 TCC 337, Boyle J.).
Précis: The taxpayer applied for an extension of the time to file a notice of objection in respect of a new housing GST/HST rebate. The application was made more than one year and 90 days after the assessment in question. The Tax Court held that it could not allow the application despite some postal confusion arising out of the taxpayer’s original application for the rebate.
Decision: This decision was simply a case of the taxpayer, or his representative, being the author of his own misfortune:
[1] Mr. Vamathevan seeks to file an objection to a New Housing Rebate GST/HST assessment beyond the normal 90‑day period. The issue of whether he is within the further one‑year period within which CRA or the Court may permit late filing is complicated. It is complicated by the fact that Mr. Vamathevan had the house number of his house changed, and he sold the new house the year after he bought it, and also because his New Housing Rebate form wrongly described the house as number 7, not number 3.
…
[6] According to the taxpayer, the new owner of number 3 forwarded him the assessment sent to number 7 very shortly after the one‑year‑and‑90‑day period. This is certainly possible, but even if this were the case, of which the evidence does not satisfy me, it would be insufficient because the date of mailing to the taxpayer’s address starts the 90‑day‑and‑one‑year period.
[7] The evidence establishes that the assessment was properly issued to the correct address of the taxpayer according to CRA’s records from the taxpayer. This Court therefore has no jurisdiction whatsoever to allow an extension as the one‑year‑and‑90‑day period had passed before he first wrote to the CRA wanting to object. I therefore must dismiss the application.
[8] The only thing that I can add is that Mr. Vamathevan may wish to seek advice on considering to pursue this problem with his lawyer or whoever filled in the former house number 7 on his GST New Housing Rebate application.
As a result the application was dismissed.