Précis: This was a charitable donation appeal relating to the taxpayer’s 2011 taxation year. The Minister rejected her Notice of Objection as being out of time and advised the taxpayer that she could seek to extend the time to file a Notice of Objection. She did not do so and subsequently filed a Notice of Appeal in the Tax Court. The Court quashed the appeal since no valid Notice of Objection had ever been filed by the taxpayer. There was no order as to costs since this was an informal procedure appeal.
Girmay v. R. – TCC: Appeal quashed – no valid Notice of Objection ever filed by taxpayer READ MORE »