Précis: Mr. Apic applied for an extension of the time to file a notice of appeal in respect of his 2007 and 2008 taxation years. The only witness called was his bookkeeper, Ms. Clark, who testified that they formed an intention to appeal early on but were delayed and unfamiliar with the procedure.
Apic v. R. - TCC: Application to extend the time to file an appeal grantedREAD MORE »