Taylor
J.T.C.C.:
—
I
have
reviewed
the
somewhat
involved
documentation
regarding
the
application
of
Malcolm
Jennings
for
an
Order
extending
the
time
within
which
to
appeal
from
assessments
for
the
years
1990
and
1991.
I
am
satisfied
that
this
Court
is
without
authority
to
grant
the
application
for
the
year
1990,
and
that
part
of
the
application
is
to
be
dismissed.
For
the
year
1991,
however,
as
I
understand
the
documentation
and
the
testimony
of
Mr.
Jennings
in
Court,
that
part
of
the
application
should
be
granted.
In
my
opinion,
the
letter
from
Mr.
Jennings
dated
December
10,
1995,
and
inadvertently
addressed
to
Revenue
Canada
—
later
forwarded
to
the
Tax
Court
and
specifically
referring
to
the
1991
year
should
be
regarded
as
an
adequate
indication
of
his
desire
to
pursue
the
matter.
That
leaves
the
later,
more
formal
application
dated
June
7,
1996
and
properly
addressed
to
the
Tax
Court
as
somewhat
superfluous
for
purposes
of
this
application.
In
my
view
the
1996
documentation
resulted
from
misinformation
or
misunderstanding
on
the
part
of
Mr.
Jennings,
at
least
for
the
year
1991
but
it
does
serve
the
purpose
of
a
Notice
of
Appeal
for
the
year
1991.
The
application
for
an
extension
of
time
within
which
to
file
a
Notice
of
Appeal
for
the
year
1990
is
dismissed.
For
the
year
1991,
the
application
is
granted.
The
document
dated
June
7,
1996
is
to
be
regarded
as
a
Notice
of
Appeal
for
the
reassessment
for
the
year
1991,
and
a
date
for
hearing
of
that
appeal
will
be
scheduled
by
the
Registry
of
the
Tax
Court
of
Canada.
Application
allowed
in
part.
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