Précis: The taxpayer failed to file a GST notice of objection in a timely manner. He filed an application with the Minister for an extension of the time to file his notice of objection. That application was filed within the statutory time limits. The Minister refused his application and advised the taxpayer that he had 30 days to file an application in the Tax Court to extend the time to file a notice of objection.
Désir v. R. - TCC: Taxpayer denied extension of time to file notice of objectionREAD MORE »