Docket: 2013-3326(IT)APP
BETWEEN:
FITZROY HANSON,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Application heard on October 25, 2013 at Toronto, Ontario
By: The Honourable Justice
Judith M. Woods
Appearances:
|
For the
Applicant:
|
The
Applicant himself
|
|
Counsel for the Respondent:
|
Alisa Apostle
|
____________________________________________________________________
ORDER
The
application for an Order extending the time for serving notices of objection
with respect to assessments under the Income Tax Act for the 2005 and
2006 taxation years is dismissed.
Signed at Ottawa, Ontario this 28th day of October 2013.
“J. M. Woods”
Citation: 2013 TCC 341
Date: 20131028
Docket: 2013-3326(IT)APP
BETWEEN:
FITZROY HANSON,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR ORDER
Woods J.
[1]
Fitzroy Hanson brings an
application for an order extending the time to file notices of objection
relating to assessments under the Income Tax Act for the 2005 and 2006
taxation years.
[2]
The assessments involve the
disallowance of credits for charitable donations pursuant to a program called
“Global Learning Donation Program.”
[3]
The respondent submits that the
extensions should not be granted because the applicant did not apply for an
extension of time with the Minister of National Revenue within the one year
from expiry of the deadline for filing objections.
[4]
The circumstances of this case are
sympathetic. Mr. Hanson was dealing with very difficult family circumstances
during part of the time period at issue. In addition, he and his spouse
testified that they had signed notices of objection and had received assurances
from the representative of Global Learning that they would be filed. There is
no record of the objections having been sent and the representative appears to
be refusing to speak to Mr. Hanson. It appears that the Hansons are being left
out to dry by the representative.
[5]
Despite the sympathetic
circumstances, I must disallow the application because the strict deadline set
out in the legislation has not been satisfied. The requirement is set out in s.
166.2(5)(a) which reads:
166.2 (5) When application to be
granted - No application shall be granted under this section unless
(a) the application was made under
subsection 166.1(1) [application for extension to Minister] within one year
after the expiration of the time otherwise limited by this Act for serving a
notice of objection or making a request, as the case may be; and
[…]
[6]
In this case, the deadlines for
applying to the Minister for an extension of time were January 26, 2010 and
March 30, 2011, for the 2005 and 2006 taxation years, respectively. Based on
the evidence that was presented, I cannot conclude that those deadlines were
satisfied.
[7]
Parliament has provided for strict
deadlines for the filing of objections and extensions of time. The deadlines
cannot be extended by this Court for any reason, however sympathetic. The
applicable principle is set out in Grunwald v The Queen, 2005 FCA 421, at
paragraph 46.
[46] […]
Her applications to extend time to serve the notices of objection had to be
filed with the Minister within one year of April 5, 2001, namely, on or before
April 5, 2002. They were not filed until June 26, 2003. The Minister and
therefore McArthur J. were without jurisdiction to grant Ms. Grunwald's
extension applications and McArthur J. correctly dismissed her appeals.
[8]
The application will be dismissed.
Signed at Ottawa, Ontario this 28th day of October
2013.
“J. M. Woods”
CITATION: 2013 TCC 341
COURT FILE NO.: 2013-3326(IT)APP
STYLE OF CAUSE: FITZROY HANSON and
HER
MAJESTY THE QUEEN
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: October 25, 2013
REASONS FOR ORDER BY: The
Honourable Justice J.M. Woods
DATE OF ORDER: October 28, 2013
APPEARANCES:
|
For the
Applicant:
|
The Applicant himself
|
|
Counsel for the
Respondent:
|
Alisa Apostle
|
COUNSEL OF RECORD:
For the Applicant:
Name: n/a
Firm:
For the
Respondent: William F. Pentney
Deputy
Attorney General of Canada
Ottawa, Ontario
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