http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/127512/index.do
Chen v. The Queen (January 6, 2016 – 2016 TCC 7, Smith J.).
Précis: Mr. Chen purchased a home at 25 Torbec Avenue in Ottawa in late 2010 and moved in briefly. A few months later he purchased another home, moved out of 25 Torbec and rented the property. He obtained a New Housing Rebate for 25 Torbec but in 2012 CRA reassessed denying the Rebate on the basis that he had not intended to make 25 Torbec his primary residence. Mr. Chen filed a notice of objection and CRA confirmed the reassessment on April 12, 2013. On June 26, 2015, some 26 months after the date of the confirmation, Mr. Chen applied to the Tax Court for an extension of the time to file an appeal.
The application was dismissed with costs. The Tax Court did not have jurisdiction to extend the time to file an appeal after the expiration of a period of 90 days plus one year after the date of the confirmation.
Decision: This decision falls within the very clear cut statutory rule that no application for an extension of the time to file an appeal may be granted after the expiration of a period of 90 days plus one year from the date of the notice of confirmation:
[33] It follows from the above, that the deadline to file an application for an extension of time pursuant to subsection 305(5)(a) of the ETA, expired on or about July 11, 2014. This court does not have the authority to extend that time period and, as a result, this application must be dismissed with costs.