Taylor,
TCJ:—This
application
for
an
extension
of
time
within
which
to
file
a
notice
of
objection
for
the
year
1981
was
heard
in
Toronto,
Ontario,
on
September
19,
1983.
The
application
was
made
by
the
taxpayer’s
accountants,
Murray,
Keeso
&
Co,
Chartered
Accountants
of
Toronto,
Ontario,
and
the
significant
sentence
therein
Is:
This
election
was
filed
late
due
to
an
oversight
by
a
member
of
our
secretarial
Staff.
The
details
of
the
matter
were
related
by
the
Minister
in
opposing
the
application,
and
the
Minister
relied
on
each
of
the
subparagraphs
(i),
(ii)
and
(iii)
of
paragraph
167(5)(c)
of
the
Income
Tax
Act,
SC
1970-71-72,
c
63,
as
amended:
—
Notice
of
Assessment
for
the
1981
taxation
year
of
the
Applicant
was
dated
May
27,
1982.
—
The
ninetieth
day
following
May
27,1982
was
Wednesday,
August
25,1982.
—
This
Application
is
dated
December
9,
1982
and
was
received
on
December
20,
1982.
December
20,
1982
is
117
days
after
the
90
day
time
period
limited
by
section
165
of
the
Income
Tax
Act,
RSC
1952,
Chapter
148,
as
amended.
—
The
Respondent
did
not
at
any
time
before
December
20,
1982
receive
a
Notice
of
Objection
from
the
Applicant
with
respect
to
the
1981
taxation
year.
The
testimony
of
Mr
Murray,
CA,
was
to
the
effect
that
the
delay
in
filing,
both
during
and
after
the
90-day
period,
had
been
the
fault
of
his
office.
I
would
refer
to
the
recent
cases
of
Wayne
Thody
v
MNR
and
Urbano
Ramos
v
MNR,
(not
yet
published).
The
application
is
allowed.
Application
allowed.
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