Giles,
A.S.P.:—The
motion
before
me
today,
under
Rule
324
is
for
an
extension
of
time
to
file
an
appeal
from
the
Tax
Court
of
Canada.
The
Crown
has
indicated
that
it
has
no
objection
to
an
extension
being
granted.
Neither
the
Crown
nor
the
applicant
has
indicated
when
the
time
for
filing
expired.
I
note
in
the
materials
a
photocopy
of
an
order
of
the
Tax
Court
dated
June
5,
1991.
It
could
not
have
been
mailed
out
before
that
date.
I
also
note
that
only
one
extension
is
permitted
by
the
Act
and
therefore
have
decided
to
extend
the
time
for
filing
to
October
1,
1992.
I
note
a
suggestion
that
a
constitutional
issue
is
involved.
The
applicant's
attention
is
directed
to
section
57
of
the
Federal
Court
Act,
R.S.C.
1985,
c.
F-7
as
amended.
Order:
The
time
for
filing
an
appeal
from
the
decision
of
the
Tax
Court
of
Canada
is
extended
to
October
1,
1992.
Application
granted.
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