http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/67280/index.do
Durand v. M.N.R. (March 14, 2014 – 2014 TCC 81) was an appeal where the taxpayer simply did not show up. Although counsel for the respondent had attempted to contact him the only information she had obtained was a voice mail she received on the morning of the appeal indicating that he could not make the hearing:
[10] In that message, the appellant said that he would be unable to attend the hearing because, among other reasons, he did not have a driver’s licence.
The court dismissed the appeal but provided the taxpayer with guidance if he wanted to attempt to re-open it:
[13] However, I would note that if the appellant has a reasonable explanation for his failure to pursue his appeal in a timely manner, he may file a motion have this decision set aside pursuant to the inherent jurisdiction of this Court.
[14] If the appellant were to file such a motion, he would have to explain not only why he failed to appear for the hearing, but also why he did not seek a postponement well before the hearing was held.
[Footnote omitted]