Unavailability of one-year extension for CPP or EI assessments of employer (p. 5)
[I]f a taxpayer misses the 90-day deadline to file an appeal to the TCC from a decision of the minister regarding income tax, the taxpayer can file an application for an extension under subsection 167(5) of the ITA within one year of the expiration of the 90-day deadline. However, if a taxpayer misses the 90-day deadline to file an appeal regarding EI premiums or CPP contributions, the taxpayer has only 90 days from the expiration of the deadline to appeal under section 103(1) of the EI Act or section 28(1) of the CPP, respectively, for an extension.
Minister cannot assess for failure not to withhold (p. 5)
The minister may assess employers for failing to deduct or withhold and remit source deductions for EI premiums under section 85 (1) of the EI Act, and for CPP contributions under section 22(1) of the CPP. However, the minister cannot assess an employer for source deductions for income tax if the taxpayer fails to withhold income tax (MacLeod v. The Queen, [1999] 4 CTC 2223 (TCC)). The minister can assess a taxpayer for source deductions for income tax only if the employer actually withholds the income tax at source (Suspended Power Lift Service Inc. v. The Queen, 2007 TCC 519)….
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