Docket: 2013-3038(IT)APP
BETWEEN:
MARK BUSH,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Application
heard on March 12, 2014 at Hamilton, Ontario
By: The Honourable
Justice J.M. Woods
Appearances:
|
For the Applicant:
|
The
Applicant himself
|
|
Counsel for the Respondent:
|
Jan Jensen
|
____________________________________________________________________
ORDER
Upon application for an
Order to extend the time for serving a notice of objection to assessments made
under the Income Tax Act for the 2007 and 2008 taxation years, the
application is dismissed.
Signed
at Ottawa, Ontario this 26th day of March 2014.
“J.M. Woods”
Citation: 2014 TCC 97
Date: 20140326
Docket: 2013-3038(IT)APP
BETWEEN:
MARK BUSH,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR ORDER
Woods J.
[1]
Mark Bush brings an application
for an extension of time to serve a notice of objection with respect to
assessments made under the Income Tax Act for the 2007 and 2008 taxation
years.
[2]
The respondent submits that the
application should be denied on two grounds, first that the application was
filed late, and second that there was no preliminary application to the
Minister of National Revenue for a time extension within the time provided.
[3]
Mr. Bush submits that he did
everything he could to challenge the assessments by phoning and visiting the
Canada Revenue Agency (CRA) on many occasions. As he suggests: “What more could
he do?”
[4]
Unfortunately for Mr. Bush, it
appears that he actively pursued his claim with the CRA but that he did not
take the specific steps required by the legislation in order to preserve his
right to object. This Court has no authority to grant an extension of time
unless these steps have been taken.
[5]
It is only necessary for me to
consider the respondent’s argument that an application for an extension of time
was not made to the Minister of National Revenue before the deadline expired.
Discussion
[6]
Pursuant to paragraph 166.2(5)(a)
of the Act, this Court is prohibited from granting the Order requested
by Mr. Bush unless he had first applied to the Minister of National Revenue for
an extension of time within one year after the deadline for serving a notice of
objection.
[7]
In this case, Mr. Bush had to
apply to the Minister for an extension of time by May 2, 2012, which was one
year and 90 days after the relevant notices of assessment were sent to him. In
this regard, the notices of assessment were sent on January 31, 2011, and notices
of objection had to be served within the next 90 days.
[8]
The legislation requires that the
notice of objection and the application to the Minister to extend time must be
in writing, unless the Minister accepts a different form of communication.
[9]
The evidence reveals that Mr. Bush
did not serve either a written notice of objection or a written application to
extend time to the Minister by May 2, 2012. In fact, it appears that Mr. Bush
had no written communication with the CRA about this issue during this period.
[10]
Unfortunately for Mr. Bush, the
verbal communications that he had with the CRA do not satisfy the legislative
requirements for serving the Minister with either
a
notice of objection or an application to extend time. The application will be
dismissed on this basis.
Signed at Ottawa, Ontario this 26th day of March 2014.
“J.M. Woods”
CITATION: 2014 TCC 97
COURT FILE NO.: 2013-3038(IT)APP
STYLE OF CAUSE: MARK BUSH AND HER MAJESTY THE QUEEN
PLACE OF HEARING: Hamilton, Ontario
DATE OF HEARING: March 12, 2014
REASONS FOR ORDER
BY: The Honourable Justice J.M. Woods
DATE OF ORDER: March 26, 2014
APPEARANCES:
|
For the
Applicant:
|
The Applicant himself
|
|
Counsel for the
Respondent:
|
Jan Jensen
|
COUNSEL OF RECORD:
For the Applicant:
Name:
Firm:
For the
Respondent: William F. Pentney
Deputy
Attorney General of Canada
Ottawa, Ontario
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