Précis: The taxpayers sought an extension of the time to file Notices of Objection for the 2011 and 2012 taxation years in respect of Notices of Reassessment issued in November of 2014. The sole question before the Court was whether a letter dated September 10, 2015 from the taxpayers’ agent could be construed as an application to extend the time to file a notice of objection. The Minister did not accept the letter as such an application and the Court agreed that it could not be so construed. Since no application had been made to the Minister within the statutory limitation period the extension application was dismissed. There was no order as to costs.
Thangarajah v. R. - TCC: Letter from taxpayers’ agent not a request for extension of timeREAD MORE »