Dussault
T.C.J.:
This
is
an
application
made
pursuant
to
the
Income
Tax
Act
(the
“Act”)
for
an
order
extending
the
time
within
which
the
applicant
may
serve
on
the
Minister
of
National
Revenue
(the
“Minister”)
a
notice
of
objection
in
respect
of
an
assessment
dated
April
14,
1997,
for
the
applicant’s
1993
taxation
year.
The
applicant
did
not
serve
a
notice
of
objection
within
the
time
limited
by
paragraph
165(l)(a)
of
the
Act,
i.e.
within
90
days
after
the
day
of
mailing
of
the
notice
of
assessment.
Rather,
the
applicant
did
serve
such
a
notice
on
August
1,
1997,
upon
receipt
of
a
collection
letter.
On
October
15,
1997,
the
applicant
filed
an
application
for
an
extension
of
time
within
which
to
serve
a
notice
of
objection
to
the
said
assessment
and
on
October
24,
1997,
the
Minister
refused
to
grant
such
an
extension.
On
December
23,
1997,
the
applicant
filed
the
present
application
with
the
court.
The
respondent
submits
that
the
applicant
has
not
demonstrated
that,
during
the
time
otherwise
limited
by
the
Act
for
serving
a
notice
of
objection,
he
was
unable
to
act
or
to
instruct
another
to
act
in
his
name
or
that
during
that
time
he
had
a
bona
fide
intention
to
object
the
whole
within
the
meaning
of
subparagraph
166.2(5)(£)(i)
of
the
Act.
The
evidence
presented
by
the
respondent
convinces
me
that,
on
the
balance
of
probabilities,
the
notice
of
assessment
was
duly
issued
and
mailed
on
April
14,
1997.
The
evidence
presented
by
the
applicant
convinces
me,
in
like
manner,
that
he
did
not
receive
the
said
notice
of
assessment
and
therefore
that
he
was,
obviously,
unable
to
act
or
to
instruct
another
person
to
act
in
his
name
within
the
time
otherwise
limited
by
the
Act
for
serving
a
notice
of
objection
within
the
meaning
of
clause
166.2(5)(h)(i)(A)
of
the
Act.
As
I
also
conclude
that
the
conditions
set
forth
in
paragraph
166.2(5)(a)
and
subparagraphs
166.2(5)(£»)(ii)
and
(iii)
have
been
satisfied,
the
application
is
granted
and
the
notice
of
objection
served
on
the
Minister
on
August
1,
1997,
is
deemed
to
be
validly
served
on
the
date
of
this
order.
Application
granted.
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