Précis: Mr. Rossi was reassessed for 2003 in 2006; he filed a notice of objection in a timely manner. In 2010 CRA confirmed the 2003 reassessment by letter sent to Mr. Rossi by registered mail with a copy by first class mail to his accountant. When the letter sent to Mr. Rossi was returned to CRA unclaimed, it sent the letter to Mr. Rossi again, this time by first class mail, also in 2010. Mr. Rossi and his accountant claimed that in reviewing his account with CRA it was not clear that the 2003 reassessment had been confirmed. In 2014 Mr. Rossi filed a notice of appeal in the Tax Court and CRA moved to have it dismissed.
Rossi v. R. - TCC: Court dismisses appeal filed four years lateREAD MORE »