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Docket: 2003-1904(IT)APP
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BETWEEN:
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IRENE SIMSER,
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Applicant,
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and
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HER MAJESTY THE QUEEN,
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Respondent.
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____________________________________________________________________
Application heard on August 25, 2003 at Toronto,
Ontario
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Before: The
Honourable Justice L.M. Little
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Appearances:
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Agent for the
Applicant:
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Brian Simser
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Counsel for the
Respondent:
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John Grant
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____________________________________________________________________
ORDER
Upon application for an Order extending the time within which an
appeal from the assessment for the 1997 taxation year and the Notice of
Reassessment for the 1998 taxation year may be instituted;
And upon hearing what was alleged by the parties;
The application is dismissed in accordance with the attached
Reasons for Order.
Signed at
Vancouver, British Columbia, this 5th day of September 2003.
Little,
J.
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Citation: 2003TCC597
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Date: 20030905
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Docket: 2003-1904(IT)APP
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BETWEEN:
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IRENE SIMSER,
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Applicant,
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and
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HER MAJESTY THE QUEEN,
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Respondent.
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REASONS FOR ORDER
Little, J.
A. FACTS:
[1] The
Applicant claimed a loss of approximately $90,000.00 when she filed her income
tax return for the 1997 taxation year.
[2] The
Applicant claimed a farming loss and a capital loss when she filed her income
tax return for the 1998 taxation year.
Re: 1997 Taxation Year
[3] The
Applicant's 1997 taxation year was assessed by the Minister of National Revenue
(the "Minister") on the 8th day of August 2000 and the loss claimed
by the Applicant was denied.
[4] The
Applicant did not file a Notice of Objection to the 1997 assessment issued by
the Minister within the 90-day period specified by the Income Tax Act
(the "Act") to file a Notice of Objection. The Applicant filed
an application to extend the time within which a Notice of Objection might be
filed.
[5] On
the 14th day of November 2000 the Minister granted the Applicant's request for
the 1997 taxation year and advised the Applicant that the Notice of Objection
for the 1997 taxation year was considered to have been served on that day.
[6] On
the 11th day of May 2001 the Minister issued a Notification of Confirmation
confirming the assessment issued for the 1997 taxation year.
[7] The
90th day following the mailing of the Notification of Confirmation for the 1997
taxation year was the 9th day of August 2001. The Applicant did not file a
Notice of Appeal to the Tax Court within the 90-day period specified by the Act.
[8] A
Notice of Appeal dated the 16th day of May 2003 for the 1997 and 1998 taxation
years was filed with the Tax Court.
Re: 1998 Taxation Year
[9] The
Applicant's 1998 taxation year was reassessed by a Notice of Reassessment dated
the 24th day of January 2000.
[10] The Applicant did not file a Notice of Objection for the 1998 taxation
year within the 90-day period specified by the Act to file a Notice of
Objection. On the 7th day of November 2000 the Applicant filed an application
requesting that the time within which to file a Notice of Objection for the
1998 taxation year be extended.
[11] On the 14th day of November 2000 the Minister granted the Applicant's
request for the 1998 taxation year and advised the Applicant that the Notice of
Objection for the 1998 taxation year was considered to have been served on that
day.
[12] On the 25th day of May 2001 the Minister issued a further Notice of
Reassessment for the 1998 taxation year.
[13] The 90th day following the mailing of the Notice of Reassessment dated
the 25th day of May 2001 was the 23rd day of August 2001. The Applicant did not
file a Notice of Appeal to the Tax Court within the 90-day period specified by
the Act.
[14] A Notice of Appeal dated the 16th day of May 2003 for the 1997 and
1998 taxation years was filed with the Court.
B. ISSUE:
[15] The issue is whether the Applicant should be granted an extension of
time within which to file Notices of Appeal for the 1997 and 1998 taxation
years.
C. ANALYSIS:
[16] As noted above, the Notification of Confirmation for the 1997 taxation
year was issued by the Minister on the 11th day of May 2001. The 90-day period
within which the Applicant might file a Notice of Appeal to the Court would
expire on the 9th day of August 2001. Paragraph 167(5)(a) of the Act
specifies that if the Applicant wishes to extend the time within which to file
a Notice of Appeal the application for an extension of time must be made within
one year of the time limited by the Act for filing a Notice of Appeal,
i.e. the application must be made on or before the 9th day of August 2002. The
Applicant did not file an application to extend the time to file a Notice of
Appeal for the 1997 taxation year until the 16th day of May 2003, i.e.
approximately nine months after the deadline imposed by the Act.
[17] Since the Notice of Appeal for the 1997 taxation year was filed after
the one-year period specified by the Act, the application to extend the
time must be dismissed.
[18] As indicated above, the Notice of Reassessment for the 1998 taxation
year was issued by the Minister on the 25th day of May 2001. The 90-day period
within which the Applicant might file a Notice of Appeal to the Court would
expire on the 23rd day of August 2001. As noted above, paragraph 165(5)(a)
of the Act specifies that if the Applicant wishes to extend the time
within which to file a Notice of Appeal the application for an extension of
time must be made within one year of the time limited by the Act for
filing a Notice of Appeal, i.e. on or before the 23rd day of August 2002. The
Applicant did not file an application to extend the time within which to file a
Notice of Appeal for the 1998 taxation year until the 16th day of May 2003,
i.e. approximately nine months after the deadline imposed by the Act.
[19] Since the Notice of Appeal for the 1998 taxation year was filed after
the one-year period specified by the Act, the application to extend the
time must be dismissed. The court has no jurisdiction to extend the time
imposed by the Act.
[20] The application is dismissed.
Signed at Vancouver, British Columbia, this
5th day of September 2003.
Little,
J.
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