M
J
Bonner
[ORALLY]:—The
applications
of
Robert
and
Debra
Wright
for
orders
under
section
167
of
the
Income
Tax
Act
extending
the
time
for
objecting
to
assessments
of
income
tax
for
the
1979
and
1980
taxation
years
were
heard
together
on
common
evidence.
The
general
rule
as
laid
down
in
section
165
of
the
Act
is
that
a
notice
of
objection
must
be
served
by
mailing
within
a
period
of
ninety
days
from
the
day
of
mailing
of
the
notice
of
assessment.
Section
167
is
intended
to
afford
relief
in
cases
where,
in
the
opinion
of
the
Board,
it
is
just
and
equitable
to
extend
the
time.
Subparagraph
167(5)(c)(ii),
which
is
the
provision
on
which
my
decisions
in
the
present
cases
turn,
must
be
read
in
light
of
the
90-day
rule
which
is
one
of
general
application
and
of
the
fact
that
section
167
operates
by
way
of
exception
to
that
general
rule.
Strict
compliance
with
the
requirements
of
section
167
is
needed.
Subparagraph
(5)(c)(ii)
imposes
a
requirement
for
prompt
remedial
action
as
soon
as
the
need
for
such
action
becomes
evident
and
such
action
can
reasonably
be
taken.
In
the
present
cases
I
am
not
persuaded
on
the
evidence
of
the
applicants
that
the
applications
were
made
.
.
as
soon
as
circumstances
permitted
.
.
to
use
the
statutory
words.
Mr
Wright
was
asked
whether
he
could
explain
why
the
applications
were
brought
about
a
month
and
one-half
after
the
discovery
on
December
16
that
the
letter
from
Mr
Stroud
containing
the
notices
of
objection
had
been
misplaced.
He
could
give
no
answer.
The
evidence
as
to
non-payment
of
Mr
Stroud’s
retainer
provides
only
a
partial
answer.
Mr
Stroud
testified
that
he
did
not
proceed
with
the
applications
until
he
received
payment
of
the
retainer
which
he
had
requested
in
November.
Exhibit
A-5
indicates
that
the
payment
was
made
on
January
31,
the
very
day
on
which
these
applications
were
brought.
Thus,
although
it
is
clear
to
me
that
Mr
Stroud
did
not
make
the
applications
because
he
was
not
paid,
it
is
not
clear
why
he
was
not
paid.
The
applications
will
therefore
be
dismissed.
Applications
dismissed.
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