Giles,
A.S.P.:—The
motion
before
me
under
Rule
324
is
for
an
extension
of
time
to
file
an
appeal
from
a
decision
of
the
Tax
Court
of
Canada.
The
decision
of
the
Tax
Court
of
Canada
was
signed
September
3,
1991
and
mailed
September
18,
1991.
There
is
nothing
in
the
material
before
me
to
indicate
whether
the
proceedings
before
the
Tax
Court
of
Canada
had
been
instituted
before
appeals
to
the
Trial
Division
of
Federal
Court
had
been
abolished.
It
would
appear
that
the
Crown
has
been
served
with
notice
of
this
motion
and
ample
time
has
elapsed
for
the
Crown
to
make
representations.
No
representations
opposing
the
motion
have
been
filed.
The
initial
delay
before
the
plaintiff
started
to
respond
to
the
expiry
of
time
for
appeal
was
short.
Subsequent
delays
apparently
have
been
in
part
due
to
the
same
unfamiliarity
with
the
procedures
for
prosecuting
a
tax
appeal.
It
is
my
view
that
there
is
reason
to
extend
the
time
to
file
an
appeal,
and
no
representations
have
been
made
as
to
why
time
should
not
be
extended.
I
will
therefore
extend
the
time
for
filing
a
statement
of
claim
by
way
of
appeal
until
December
1,
1992.
Order:
The
time
for
filing
the
statement
of
claim
by
way
of
appeal
from
the
decision
of
the
Tax
Court
of
Canada
mailed
September
18,
1991,
is
extended
to
December
1,
1992.
Motion
granted.
Email this Content