APPLICATION UNDER SECTION 167
OF THE INCOME TAX ACT (APPEAL) NO.
APP-243-98-IT
BETWEEN:
JAMES HEWITT PEACH,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
Application heard on common evidence with the
application of Theresia Anne Peach
(APP-242-98-IT) on September 24, 1998, at Vancouver, British
Columbia, by
the Honourable Judge C.H. McArthur
Appearances
For the
Applicant:
The Applicant himself
Counsel for the Respondent: W.
Petersmeyer
ORDER
Upon
application for an Order extending the time within which an
appeal made under the Income Tax Act for the 1992, 1993
and 1995 taxation years may be instituted;
And
upon hearing what was alleged by the parties;
The
application is dismissed.
Signed at Ottawa, Canada, this 2nd day of October 1998.
J.T.C.C.
Date: 19981002
Docket: App-243-98-IT
BETWEEN:
JAMES HEWITT PEACH,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR ORDER
McArthur, J.T.C.C.
[1] This is an application by James
Hewitt Peach for an order extending the time to:
(a) appeal his 1992 and 1993
taxation years; and
(b) file an objection to his 1995
taxation year.
[2] With respect to (a) taxation years
1992 and 1993;
- The Minister of
National Revenue (the "Minister") assessed the
Applicant for the 1992 and 1993 taxation years by Notices of
Assessment dated and mailed to him on July 19, 1995 and February
29, 1996 respectively.
- The Applicant
served on the Minister a Notice of Objection to the July 19, 1995
assessment for the 1992 taxation year on August 31, 1995.
- The Applicant did
not serve on the Minister a Notice of Objection to the
reassessment for the 1993 taxation year pursuant to subsection
165(1) of the Income Tax Act (the
"Act").
- In response to the
Notice of Objection dated August 31, 1995 for the 1992 taxation
year, the Minister confirmed the assessment for the 1992 and
1993 taxation years by Notice of Confirmation dated and
mailed to the Applicant on June 5, 1996.
- The Application
for an extension of time within which to serve on this Court a
Notice of Appeal for the 1992, 1993 and 1995 taxation years was
filed with this Court on June 17, 1998.
- The Applicant did
not serve on this Court a Notice of Appeal to the June 5, 1996
Notice of Confirmation for the 1992 and 1993 taxation years
within the time limited by subsection 169(1) of the
Act.
[3] With respect to (b) taxation year
1995;
- The Minister
reassessed the Applicant for the 1995 taxation year on February
20, 1997.
- The Applicant did
not serve a Notice of Objection pursuant to
subsection 165(1).
[4] With respect to (a) 1992 and 1993
taxation years, the Minister sent a Notice of Confirmation on
June 5, 1996.
[5] Pursuant to section 169 of the
Act, the Applicant had 90 days after confirmation by the Minister
to appeal which he failed to do. He 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.
[6] Similarly for 1995, 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.
[7] The application is dismissed.
Signed at Ottawa, Canada, this 2nd day of October 1998.
J.T.C.C.
COURT FILE
NO.:
APP-243-98-IT
STYLE OF
CAUSE:
James Hewitt Peach and M.N.R.
PLACE OF
HEARING:
Vancouver, British Columbia
DATE OF
HEARING:
September 24, 1998
REASONS FOR JUDGMENT BY: the Honourable
Judge C.H. McArthur
DATE OF
JUDGMENT:
October 1, 1998
APPEARANCES:
For the
Appellant:
J.H. Peach
(Agent)
Counsel for the Respondent: W.
Petersmeyer
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the
Respondent:
Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada
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