Précis: The taxpayer filed a Notice of Objection in respect of her 2011 and 2012 taxation years. On July 6, 2017 CRA issued a Notice of Confirmation. On July 12, 2017 the taxpayer received correspondence from CRA indicating that they were reviewing her Notice of Objection. The taxpayer had until October 4, 2017 to file a Notice of Appeal but she failed to do so because of the July 12, 2017 communication from CRA. She applied on May 13, 2019 for an extension of the time to file a Notice of Appeal in the Tax Court. The Tax Court found that its hands were tied and dismissed the application as being out of time. There was no award of costs.
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