Brian Tweedie v. Minister of National Revenue, [1983] CTC 2745, 83 DTC 668

Taylor, TCJ:—This is an application for an extension of time within which to institute an appeal against an income tax assessment notice. The application reads:

DATED: December 07, 1982.

TO: Registrar of the Tax Review Board

RE: Request for extension of appeal for Brian Tweedie

SIN 401 148 911,

407-33 Leaside Drive,

St. Catharines, Ontario.

Dear Sir:

I’m sending this letter as a formal request for extension on an appeal for my above stated client, concerning an appeal on his 1981 Income Tax return.

The original appeal concerns the transfer of RRSP from Canada Trust to my company that being Investors Group Trust. The appeal concerns the acceptance of these monies as a direct transfer which was disallowed at the time of filing the T-1.

The reason for the application of extension is due to the fact that either by my own mistake or Revenue Canada, the original appeal seems to have not been recorded.

If further information is required please do not hesitate to contact:

Gary W Bumstead AFP

C/O Investors Group,

89 St Paul Street,

St Catharines, Ontario.

L2R 3M3.

Yours Truly:

(Sgd)

Gary W Bumstead AFP

The Minister in opposing the application relied upon subparagraphs 167(5)(c)(i) and (ii) of the Income Tax Act, SC 1970-71-72, c 63, as amended.

Mr Tweedie himself appeared at the hearing and after pointing out that as late as 6 am the day of the hearing, he had made an effort to bring Mr Bumstead with him. Mr Bumstead had promised to be there, but he did not answer his door that morning when Mr Tweedie called for him. Mr Tweedie noted that he had left his income tax matters to Mr Bumstead and, indeed, the responsibility for filing the relevant notice of appeal, within the 90-day period, had been one of the items discussed with Mr Bumstead. Mr Tweedie could only request the indulgence of the Court, and contended that he had done all that was possible to comply with the requirements of the Income Tax Act.

The Court notes with appreciation the efforts of Mr Tweedie, and makes reference to the recent cases of Wayne Thody v MNR, and of Urbano Ramos v MNR. The application is allowed.

Application allowed.