Section 305

Subsection 305(5)

Paragraph 305(5)(b)

See Also

Richard A. Bureau Barrister & Solicitor Incorporated v. The Queen, 2020 TCC 119

The appellant (“RBBSI”), a legal professional corporation for Mr. Bureau, did not file a notice of appeal within 90 days of the final HST...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 166.2 - Subsection 166.2(5) - Paragraph 166.2(5)(b) just and equitable for taxpayer to be granted an extension unless a clear rationale for declining 177

Houda International Inc v. The Queen, 2010 TCC 622, [2011] GSTC 8

An application for extension of time to file a GST appeal to the Tax Court of Canada succeeded solely because the Court of Quebec had reached the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Abuse of Process relitigation of same appeal extension ruled on in Quebec would be abuse of process 143
Tax Topics - General Concepts - Judicial Comity relitigation of same appeal extension ruled on in Quebec would be contrary to judicial comity 131

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Other locations for this summary
Tax Topics - Excise Tax Act - Section 166.2 - Subsection 166.2(5) - Subsection 166.2(2)(b) lawyer's negligent delay in filing was not grounds for extension