Conocophillips - Federal Court finds that it rather than the Tax Court had the authority to reverse a CRA decision that the taxpayer’s objection was out of time

The taxpayer claimed that it did not find out about a notice of reassessment which allegedly had been mailed to it on November 7, 2008 (the "date of mailing" notation on the reassessment – although the reassessment was actually dated April 26, 2010!) until April 2010.  The taxpayer promptly objected, and the CRA official rejected the objection on the basis that it was out of time.

Campbell J agreed with the taxpayer that the correct procedural remedy was for the taxpayer to apply to the Federal Court for an order to set aside the official’s decision to reject its objection (there was no indication that he had really reviewed the evidence that the reassessment had not been received) rather than to appeal to the Tax Court under s. 169(1)(b).  That decision was set aside.

Neal Armstrong.  Summary of Conocophillips Canada Resources Corp. v. MNR, 2013 FC 1192, under s. 169(1).