Desjardins
J.A.:
—
This
application
for
judicial
review
was
heard
together
with
that
in
file
A-602-95.
The
reasons
for
judgment
given
in
this
file
will
apply
equally
to
file
A-602-95.
This
application
for
judicial
review
is
directed
at
a
decision
of
the
Tax
Court
of
Canada
which
refused
an
application
for
an
extension
of
time
made
by
the
taxpayers
under
section
167
of
the
Income
Tax
Act.!
Under
subparagraph
167(5)(b)(ii),
the
determination
as
to
whether
a
taxpayer’s
reasons
for
requiring
an
extension
of
time
and
the
circumstances
of
the
case
which
would
justify
the
granting
of
an
order
for
extension
are
matters
to
be
weighed
and
assessed
by
the
Tax
Court
Judge.
We
are
all
of
the
view
that
it
was
open
to
him
to
come
to
the
conclusion
he
did.
The
Tax
Court
Judge
noted
that
the
taxpayers
had
missed
the
90
day
time
limitation
for
filing
notices
of
objection
in
respect
of
their
1989
and
1990
taxation
years
and
had
requested
and
received
extensions
to
file
them.
They
gave
instructions
to
their
accountant
to
file
notices
of
appeal
which
they
expected
to
sign.
Under
these
circumstances,
the
Tax
Court
Judge
felt
the
taxpayers
should
have
followed
up
the
matter
more
carefully
with
their
accountant
especially
since
they
should
have
been
aware
of
the
time
limit
which
appeared
in
their
notices
of
confirmation.
The
Tax
Court
Judge
was
also
of
the
view
that
the
illness
of
the
accountant
did
not
excuse
the
taxpayers
from
their
responsibility
of
following
up
the
matter
so
as
to
ensure
that
their
notices
of
appeal
were
filed
on
time.
We
do
not
feel
the
Tax
Court
Judge
misdirected
himself
in
the
law.
His
appreciation
of
the
circumstances
is
not
one
which
warrants
our
intervention.
This
application
for
judicial
review
will
therefore
be
dismissed.
Appeal
dismissed.
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