Watson
DJ.T.C.:
This
application
for
an
extension
of
time
within
which
the
Applicant
may
file
a
notice
of
appeal
in
respect
of
the
1990
and
1991
taxation
years
was
heard
in
Toronto,
Ontario,
on
December
9,
1996.
The
Minister
of
National
Revenue
(the
“Minister”)
reassessed
the
Applicant
for
the
1990
taxation
year
and
assessed
the
Applicant
for
the
1991
taxation
year
by
notices
dated
June
27,
1994.
The
Applicant
objected
to
the
reassessment
for
the
1990
taxation
year
and
to
the
assessment
for
the
1991
taxation
year
by
an
undated
Notice
of
Objection
received
by
Revenue
Canada
on
September
26,
1994.
The
Minister
issued
reassessment
for
these
periods
on
August
28,
1995.
The
Applicant
did
not
file
a
Notice
of
Appeal
with
the
Tax
Court
of
Canada
within
the
time
limited
by
subsection
169(1)
of
the
Income
Tax
Act.
An
application
for
an
extension
of
time
within
which
to
file
a
Notice
of
Appeal
for
the
1990
and
1991
taxation
years
was
filed
on
August
27,
1996.
The
Minister
notified
the
Applicant
on
August
30,
1996
that
the
purported
objection
to
the
said
reassessment
dated
August
21,
1996
was
received
beyond
the
limitation
period
but
that
the
Applicant
could
apply
to
the
Minister
to
extend
the
time
to
object;
an
application
for
an
extension
of
time
within
which
to
serve
the
Minister
Notices
of
Objection
was
sent
on
September
4,
1996
and
the
Minister
has
to
date
neither
granted
or
refused
the
said
application.
After
hearing
the
Applicant,
I
am
satisfied
that
he
was
indifferent
to
the
matter
of
appealing
to
this
Court
before
the
garnishment
in
1996.
He
has
not
demonstrated
that
he
was
unable
to
act
or
instruct
another
to
act
in
his
name
within
the
time
provided
by
the
Income
Tax
Act
for
appealing,
that
he
had
a
bona
fide
intention
of
appealing
before
the
garnishment
in
1996
or
that
the
application
was
made
as
soon
as
circumstances
permitted.
The
application
is
accordingly
dismissed.
Application
dismissed.
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