Précis: The taxpayer applied for an extension of the time to file a notice of objection in respect of a new housing GST/HST rebate. The application was made more than one year and 90 days after the assessment in question. The Tax Court held that it could not allow the application despite some postal confusion arising out of the taxpayer’s original application for the rebate.
Vamathevan v. R. - TCC: No extension for GST/HST notice of objection - application out of timeREAD MORE »