Heald,
J.:
—The
learned
Tax
Court
judge
decided
that,
in
an
application
such
as
this,
the
applicant
carries
the
onus
of
showing
that
it
would
be
just
and
equitable
to
grant
the
extension
of
time
sought
and
that
the
application
was
brought
as
soon
as
circumstances
permitted
it
to
be
brought.
In
our
view
such
a
conclusion
properly
reflects
the
legal
requirements
necessary
for
compliance
with
subsections
167(1)
and
167(5)
of
the
Income
Tax
Act
which
are
the
relevant
statutory
provisions
in
an
application
of
this
nature.
Likewise
we
consider
that
the
findings
of
fact
made
by
him
were
reasonably
open
to
him
on
this
record.
We
also
think
that
he
properly
applied
the
statutory
requirements
referred
to,
supra,
to
the
facts
as
found,
and
that
accordingly,
no
proper
basis
has
been
shown
under
section
28
for
interfering
with
his
decision.
The
section
28
application
will
therefore
be
dismissed.
Application
dismissed.
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