Peach v. The Queen, docket APP-242-98-IT

Date: 19981002

Docket: APP-242-98-IT

BETWEEN:

THERESIA ANNE PEACH,

Applicant,

and

HER MAJESTY THE QUEEN,

Respondent.

Reasons for Order

McArthur, J.T.C.C.

[1] This is an application by Theresia Anne Peach for an order to:

(a) appeal her 1991 and 1992 taxation years; and

(b) file an objection to her 1993 taxation year.

[2] With respect to (a);

- the assessment was mailed July 19, 1995, an objection was filed August 31, 1995 and it was confirmed June 5, 1996.

[3] Pursuant to section 169 of the Income Tax Act (the "Act") the Applicant had 90 days after confirmation by the Minister to appeal which she failed to do. She then had pursuant to subsection 167(5) one year to make an application for an extension of time to appeal and failed to do so. I have no jurisdiction to extend that time and refer to Taubler v. M.N.R., 87 DTC 393.

[4] Similarly, the Applicant had a total of one year and 90 days to make an application to this Court for an order extending the time limited to file a Notice of Objection (section 165 - subsection 166.1(7)) and failed to do so. I have no jurisdiction to extend the time further than what is provided for in subsection 166.1(7) and refer to Lapointe-Fisher Nursing Home, Limited v. M.N.R., 86 DTC 1357.

[5] The application is dismissed.

Signed at Ottawa, Canada, this 2nd day of October 1998.

"C.H. McArthur"

J.T.C.C.