|
Citation: 2003TCC825
|
|
Date: 200311
|
|
Docket: 2003-2779(GST)APP
|
|
BETWEEN:
|
|
94226 CANADA LTD.,
|
|
Applicant,
|
|
and
|
|
|
|
HER MAJESTY THE QUEEN,
|
|
Respondent.
|
REASONS FOR ORDER
(Delivered
orally at Montréal, Québec, on October 14, 2003 and subsequently edited as to
form)
Paris, J.
[1] This
is an application for an order extending the time for filing a Notice of
Objection to an assessment of GST dated September 29, 2000. The Applicant has
the onus of proof to show that it meets the conditions for the granting of an
order extending the time for filing a Notice of Objection. In this case, the
Applicant has referred, in the application filed with the Court, to Notice of
Assessment no. 03047887 and attached a copy of that Notice. The Applicant is
required to show that it meets the conditions in subsection 304(5) of the Excise
Tax Act (the "Act") for the granting of an order extending
time. Those conditions are: 1) that the Applicant was otherwise unable to act
within the time period allowed for objecting, and: 2) that the Applicant had
formed the intention to object to that assessment during the period provided by
the Act for objecting.
[2] The
Applicant has the onus to show both these things. There was no evidence called
on behalf of the Applicant to make out the case that he had satisfied those
conditions and for those reasons, the application will be dismissed.
Signed at Ottawa, Canada, this 14th day of
November 2003.
Paris,
J.