Précis: Five taxpayers were involved in a tax shelter donation program. Their reassessments were confirmed by CRA and they failed to file Notices of Appeal within the 90 days required. They each applied to the Tax Court for an order extending the time to file Notices of Appeal. The Court dismissed the application on the basis that they had not made a case that it would be “just and equitable” to grant the extensions sought in light of the conduct of the taxpayers and their representatives.
Amrite v. R. – TCC: No extension of time to file Notices of Appeal for 2002, 2003 tax sheltersREAD MORE »