https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/460879/index.do
Dutka v. The Queen (February 3, 2020 – 2020 TCC 21, MacPhee J.).
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.
Decision: Justice MacPhee found that the jurisprudence and the statute were clear that he must dismiss the appeal:
[31] Given the wording of the legislation, there is no discretion that allows me to find in favour of the Applicant. The Tax Court is a statutory court, not an equitable court. It has no power to address unfairness. Allowing this Application is neither supported by the legislation nor the jurisprudence.
[32] The wording of section 167 and paragraph 167(5)(a) of the ITA is clear and unambiguous. The language of paragraph 167(5)(a) does not allow the Tax Court to conclude that the time stopped running because the Applicant was under the impression that the CRA would contact her when her Objection was assigned.
[Footnotes omitted]