http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/70935/index.do 
Toby Creek Estates Ltd. v. Canada (March 10, 2014 – 2014 FCA 94) was an application to extend the time to file a notice of appeal from a decision of the Tax Court quashing the applicant’s late-filed notices of appeal in that court. The Federal Court of Appeal dismissed the application on the basis that there was no arguable case since the notices of appeal filed in the Tax Court were filed several years late:
[3] In the present case, the proposed appellant does not have an arguable case as the record shows that the notices of appeal before the Tax Court were not filed before some five years had expired after the notices of confirmation were issued. According to section 167, the Tax Court may only extend the time for filing a notice of appeal when the notice is filed within one year from the 90 day-period set out in section 169.
[4] It follows that the Tax Court judge had no alternative but to quash the purported notices of appeal and there is no basis on which this Court could possibly intervene.
[5] The motion for an extension of time is accordingly dismissed.