Subsection 166.2(5)
Subsection 166.2(2)(b)
See Also
Bouganim c. La Reine, [2010] GSTC 167, 2010 TCC 560
The appellants applied for extension of time to appeal an assessment. Their lawyer had missed the deadline, they took five months to retain a new...
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| Tax Topics - Excise Tax Act - Section 305 - Subsection 305(5) - Paragraph 305(5)(b) | taxpayer not expeditious in correcting lawyer's negligence |