Vujicic v. The Queen, docket APP-29-98-IT

Date: 19980617

Docket: APP-29-98-IT

BETWEEN:

MARIJA VUJICIC,

Applicant,

and

HER MAJESTY THE QUEEN,

Respondent.

Reasons for Order

Brulé, J.T.C.C.

[1] The Applicant has applied for an Order extending the time within which an appeal may be instituted for assessment of her 1994 income tax.

[2] The Application was filed with the Tax Court on January 15, 1998 and as such did not come within the provisions of subsection 169(1) of the Income Tax Act (ITA) as that subsection applies to Part VII of the Employment Insurance Act (EIA).

[3] In addition, the Respondent says there are no reasonable grounds for the appeal within the meaning of subparagraph 167(5)(b)(iv) of the ITA and as that subparagraph reads and applies to Part VII of the EIA.

[4] The Court has held that no extension shall be allowed unless a request would have been made or taken within the time otherwise limited by the ITA for doing so. No evidence was presented to the Court to overcome the clear provisions of the ITA.

[5] Again counsel for the Respondent indicated that the amount received under the Workers' Compensation should have been included in the year received. This was not pleaded, nor was any evidence presented that the Appellant, in this case, was younger than 21 during the years 1983 to 1986.

[6] In view of the above and the fact that there is no jurisdiction to amend any wrongful claim with costs, the application is hereby dismissed.

Signed at Ottawa, Canada, this 17th day of June 1998.

"J.A. Brulé"

J.T.C.C.