Somers D.J.T.C.:
1 This is an application for an extension of time to file a Notice of Appeal with the Tax Court of Canada pertaining to the reassessment of the 1990 taxation year.
2 The Applicant did not file a Notice of Appeal with the Tax Court of Canada within the time limited by subsection 169(1) of the Income Tax Act. The application for extension of time within which to file a Notice of Appeal was filed with this Honourable Court on October 29, 1996.
3 On June 3, 1996, the Applicant prepared, with his father John Lymer, a Notice of Appeal pursuant to the Informal Procedure. The Applicant stated that he mailed the Notice of Appeal to the Tax Court of Canada. The Affidavit by an Officer of the Department of National Revenue states that the Notice of Appeal had not been received. The Applicant always intended to appeal the reassessment for the 1990 taxation year.
4 John Lymer, the Applicant's father, testified that he helped the Applicant and Stephen Lymer draft the Notice of Appeal. In fact, Stephen Lymer and his father who were jointly involved with the Applicant in a business investment did file a Notice of Appeal from the reassessment for the 1990 taxation year. John Lymer did not see the Applicant sign or mail the Notice of Appeal. It was only in October 1996 that the Applicant and his father realized that the Notice of Appeal had not been received by the Tax Court of Canada.
5 The facts have shown that the Notice of Appeal had not been filed within the time limit prescribed by subsection 169(1) of the Income Tax Act. The application for extension of time to file the Notice of Appeal was made within one year after the expiration of the time limit prescribed by section 169 for appealing.
6 The Applicant has demonstrated that he had a bona fide intention to appeal. The father and the two sons were involved in the same legal problem pertaining to the interpretation of “income” by virtue of the Income Tax Act.
7 The time within which an appeal may be instituted is extended to the date of this Order and the appeal received with the application is deemed to be a valid appeal.
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