The
Chairman:—This
is
an
application
by
Savary
Beach
Lands
Ltd
and
Savary
Resort
Properties
Ltd
(under
section
167
of
the
Income
Tax
Act,
as
amended
by
1970-71-72,
c
63)
for
leave
to
file
Notices
of
Objection
in
respect
of
the
1967
taxation
year.
The
Crown
has
taken
the
position
that
it
will
not
object
to
it.
Having
read
the
pleadings
in
advance
and
the
affidavits
in
support
of
the
motion,
I
find
this
to
be
rather
an
unusual:
case
and
therefore
grant
the
application.
However,
in
passing,
I
think
that
I
should
say
for
the
record,
and
for
the
information
of
taxpayers
generally,
that
this
new
provision
of
the
Act,
which
removes
specific
restrictions
and
opens
the
door,
so
to
speak,
for
applications
for
late
filing,
is
one
that
gives
this
Board
considerable
concern.
It
goes
without
saying
that
the
provisions
of
section
61A
of
the
old
Act,
which
made
it
necessary
for
the
delay
to
be
the
result
of
the
incapacity
of
the
taxpayer,
were
far
more
restrictive
than
the
present
section
in
the
new
Act,
which
removes
that
restriction
and
makes
it
possible
for
an
application
to
be
made
where
the
fault,
if
such
may
be
the
term,
in
not
filing
within
the
prescribed
time,
is
that
of
someone
other
than
the
taxpayer,
individual
or
corporate.
This
Board
takes
the
position
that
the
granting
of
an
extension
in
time
under
section
167
will
be
the
exception
rather
than
the
rule.
Human
frailty
will
no
doubt
give
rise
on
occasion
to
unusual
circumstances,
such
as
those
before
the
Board
this
morning,
wherein
it
is
fair
and
reasonable
to
grant
such
an
extension.
However,
to
simply
grant
such
extensions
and
imply
that
all
applications
—
where
the
breach
is
but
a
few
days
—
will
be
granted,
is
to
make
a
mockery
of
the
period
of
limitations
set
down
in
the
Act.
Therefore
this
Board
will,
in
all
cases,
regardless
of
the
time
that
passes
between
the
limitation
period
in
the
Act
and
the
filing
of
the
application
for
extension
of
time,
require
exceptional
circumstances
before
any
such
application
will
receive
approval.
I
say
this
in
the
hope
that
this
district
(Victoria)
will
thus
be
made
aware
of
the
feeling
of
the
Board
in
this
matter,
and
it
will
be
made
known
across
the
country
at
the
various
sittings
of
the
Board
before
the
various
members
thereof
from
time
to
time.
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