Delmer
E
Taylor:—This
is
the
decision
on
a
hearing
at
which
Lloyd
Tazzman
made
application
to
the
Tax
Review
Board
under
subsection
167(1)
of
the
Income
Tax
Act,
SC
1970-71-72,
c
63,
as
amended,
for
an
order
extending
the
time
within
which
notices
of
objection
to
income
tax
assessments
for
the
years
1974
and
1975
could
be
served
on
the
Minister
of
National
Revenue.
Section
165
of
the
Act
provides
a
taxpayer
with
a
period
of
90
days
from
the
date
of
mailing
of
the
notice
of
assessment
in
which
to
serve
on
the
Minister
a
notice
of
objection
in
the
prescribed
form.
The
taxpayer
was
represented
by
Mr
Carl
F
Nelles,
chartered
accountant.
Mr
Nelles
had
been
the
accountant
for
Mr
Tazzman
for
the
relevant
years
and
for
some
time
before
that.
The
notice
of
objection
which
the
Minister
was
not
prepared
to
accept
without
an
order
from
the
Board
was
dated
March
17,
1978,
and
related
to
an
assessment
dated
December
13,
1977.
Mr
Nelles’
Knowledge
of
the
issue
proved
to
be
limited
and
he
was
unable
to
provide
the
Board
with
any
details
regarding
the
portions
of
the
assessments
to
which
objection
was
being
taken.
The
following
letter
was
filed
in
support
of
the
application:
March
20,
1978
Tax
Review
Board,
Kent
Professional
Building,
381
Kent
Street,
Ottawa,
Ontario
Dear
Sirs:
Re:
Account
#
TAZZM
010-001-3
Lloyd
Tazzman
1974
and
1975
years
Attached
please
find
notices
of
objection
for
the
above
for
1974
and
1975.
These
are
late
and
therefore
outlawed.
The
delay
was
caused
by
the
bookkeeper
for
Mr
Tazzman’s
business
being
ill
and
the
actual
reassessments
did
not
come
forward
for
our
attention
until
it
was
too
late.
As
his
business
is
currently
being
audited
for
1973
and
1976,
the
year
before
and
the
year
after
these
reassessments,
we
would
ask
for
your
favourable
review
and
attention
to
waiving
the
late
factor.
Please
advise
at
your
earliest
convenience.
Yours
very
truly,
(Sgd)
Carl
Nelles
Carl
F
Nelles
Encl.
Chartered
Accountant
Mr
Nelles
agreed
that
it
was
most
unusual
for
an
accountant
to
place
responsibility
on
an
office
bookkeeper
for
matters
having
to
do
with
the
filing
of
income
tax
returns
and
resulting
assessment
notices.
A
copy
of
the
recent
decision
of
this
Board
regarding
the
application
of
James
l/IZ
Elliott
(below)
is
relevant.
The
comments
therein
apply
in
substantial
measure
to
the
present
case
as
far
as
they
deal
with
the
relative
responsibilities
of
both
the
taxpayer
and
the
accountant.
In
addition,
it
is
uncertain,
on
the
evidence
presented,
that
there
is
any
ground
for
appeal
in
this
matter
and
it
is
evident
that
should
the
current
income
tax
audit
now
being
conducted
(according
to
Mr
Nelles’
letter)
result
in
changes
affecting
the
years
1974
and
1975,
reassessment
notices
would
be
issued
for
those
years,
at
which
time
the
opportunity
for
objection
would
be
renewed.
The
application
is
dismissed.
Application
dismissed.
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