Girmay v. R. – TCC: Appeal quashed – no valid Notice of Objection ever filed by taxpayer

Feb 26, 2020 By Bill Innes

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 »

Kamwar Inc. v. R. - TCC: 2016 application to extend time to object to 2012 reassessment struck

Aug 08, 2017 By Bill Innes

Précis: In 2012 the applicant was assessed GST/HST for the reporting period October 23, 2009 to September 30, 2010. It took no steps until 2016 when it attempted to file a Notice of Objection with CRA. CRA rejected the Notice of Objection as being out of time and the applicant applied to the Tax Court for an extension. The Tax Court dismissed the application on the basis that it was well outside the statutory limitation period for filing an extension application. There was no order as to costs.
Kamwar Inc. v. R. - TCC: 2016 application to extend time to object to 2012 reassessment struckREAD MORE »

Thangarajah v. R. - TCC: Letter from taxpayers’ agent not a request for extension of time

May 10, 2017 By Bill Innes

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 »

Mockler v. R. - TCC: Application to extend time to file objection denied - several years too late

Nov 09, 2016 By Bill Innes

Précis: Mr. Mockler was entitled to a disability tax credit since 2007. In 2015 he applied to the Minister to re-examine the application date and in 2016 he was advised that it would be extended back to 2005. In September of 2016 he applied to the Tax Court for an extension of the time to file Notices of Objection for the period from 1997 to 2008. A companion application was made on behalf of his wife. The Court construed the applications as applying only to the period from 1997 to 2004.
Mockler v. R. - TCC: Application to extend time to file objection denied - several years too lateREAD MORE »

Azzopardi v. R. - TCC: Extension applications a comedy of errors

Oct 03, 2016 By Bill Innes

Précis: The Azzopardi brothers, Thomas and Emmanuel, were limited partners of the same partnership. They applied to extend the time to file individual notices of appeal or notices of objection for a variety of taxation years. The Crown consented to most of the applications but did not consent to Emmanuel’s application in respect of 2002 because it was a nil assessment. In the case of Thomas’ application for 2011 and 2012 the Crown pointed out that the Court was without jurisdiction because Thomas had failed to apply within the period during which the Court had jurisdiction to grant relief. There were no orders as to costs.
Azzopardi v. R. - TCC: Extension applications a comedy of errorsREAD MORE »

Vamathevan v. R. - TCC: No extension for GST/HST notice of objection - application out of time

Jan 12, 2016 By Bill Innes

Précis: The taxpayer applied for an extension of the time to file a notice of objection in respect of a new housing GST/HST rebate. The application was made more than one year and 90 days after the assessment in question. The Tax Court held that it could not allow the application despite some postal confusion arising out of the taxpayer’s original application for the rebate.
Vamathevan v. R. - TCC: No extension for GST/HST notice of objection - application out of timeREAD MORE »

Pilgrim v. R - TCC: Incomplete address on assessments - objections not filed late

Dec 15, 2015 By Bill Innes

Précis: The taxpayer’s reassessments for 2009 and 2010 and his assessment for 2011 were mailed in 2012 to a large residential complex where he lived but they did not specify the unit number. He claimed that he had never received them. He brought an application in the Tax Court to extend the time to file notices of objection. The Court held that his notice of objection was timely since he had never actually been mailed the reassessments and assessment in question. Thus the application was dismissed but Mr. Pilgrim got an order declaring that his notices of objection were timely.
Pilgrim v. R - TCC: Incomplete address on assessments - objections not filed lateREAD MORE »

Vo v. R. - FCA: No extension of time to file notice of objection

Nov 26, 2015 By Bill Innes

Précis: Ms. Vo’s 2008 taxation year was assessed in 2011. She claimed not to have had notice of the assessment until 2013. Both the Minister and the Tax Court denied her application for an extension of the time to file a notice of objection. The Federal Court of Appeal agreed with the Tax Court and dismissed the appeal from the bench with costs of $300 to the Crown.
Vo v. R. - FCA: No extension of time to file notice of objectionREAD MORE »

O’Byrne v. R. - FCA: Tax Court correct to deny extension of time to file notices of objection

Nov 24, 2015 By Bill Innes

Précis: This was an appeal from a decision of the Tax Court in which Justice Boyle had denied the taxpayer’s application for an extension of time to file notices of objection holding that the application was more than 10 years late. The Federal Court of Appeal concurred with Justice Boyle and dismissed the appeal from the bench, but without costs.
O’Byrne v. R. - FCA: Tax Court correct to deny extension of time to file notices of objectionREAD MORE »

Devon Canada v. R. - FCA: Court holds CRA accepted new grounds of objection

Oct 20, 2015 By Bill Innes

Précis: Devon Canada Corporation (“Devon”) sought to deduct payments made by predecessor corporatons to their employees in exchange for those employees surrendering various share purchase options (the “Surrender Payments”). In its notices of appeal Devon sought to rely upon section 9 of the Income Tax Act (the “Act”) and, in the alternative, paragraphs 20(1)(b)(eligible capital expenditures) and 20(1)(e) (financing expenses).
Devon Canada v. R. - FCA: Court holds CRA accepted new grounds of objectionREAD MORE »

Recent Posts

Archives