Hamlyn
T.C.J.:
This
is
a
motion
made
by
the
Appellant
pursuant
to
Rule
69
of
the
Tax.
Court
of
Canada
Rules
(General
Procedure)
(the
“Rules”)
dated
March
10,
1998,
for
an
Order
granting
the
Appellant
an
extension
of
time
to
file
an
appeal
to
the
Federal
Court
of
Appeal.
The
Appellant
is
seeking
to
appeal
the
judgment
of
the
Tax
Court
of
Canada
dated
July
23,
1996,
dismissing
his
appeals
for
failure
to
appear.
Section
27
of
the
Federal
Court
Act
gives
the
Federal
Court
of
Appeal
jurisdiction
to
hear
appeals
of
judgments
of
the
Tax
Court
of
Canada.
It
requires
that
an
appeal
be
brought
by
filing
a
Notice
of
Appeal
within
30
days
from
the
date
of
the
Tax
Court
of
Canada
judgment.
Section
27
of
the
Federal
Court
Act
gives
the
Tax
Court
of
Canada
the
jurisdiction
to
extend
time
after
the
expiration
of
the
normal
appeal
period.
In
order
to
qualify
for
an
extension
of
time
there
are
tests
that
flow
from
the
jurisprudence.
They
include
that
the
Appellant
must
show
a
bona
fide
intention
to
appeal
when
he
has
the
right
to
appeal,
that
his
failure
to
appeal
within
the
time
must
be
as
a
result
of
special
circumstance
which
serves
to
excuse
or
justify
that
failure
and
that
it
must
be
at
least
arguable
that
the
judgment
appealed
from
is
wrong.
The
appeal
in
the
Tax
Court
of
Canada
was
dismissed
for
failure
to
appear
(July
23,
1996).
In
his
Notice
of
Motion,
the
Appellant
does
not
explain
why
he
failed
to
appear.
He
does
not
indicate
that
he
had
a
bona
fide
intention
to
appeal
when
there
was
a
right
to
appeal.
There
is
no
explanation
given
for
the
18
month
delay
in
bringing
his
Notice
of
Motion
other
than
the
Appellant
states
he
has
been
in
poor
health
for
the
last
seven
years
(since
August
1991).
In
order
for
the
Appellant
to
receive
an
extension
of
time,
he
must
establish
that
he
has
an
arguable
case
in
the
Federal
Court
of
Appeal.
His
allegations
that
the
judgment
dated
July
23,
1996,
was
“false
and
without
merit”
and
was
an
act
of
“extortion,
fraud,
treason
and
conspiracy”
has
not
been
established.
The
Appellant’s
motion
is
dismissed
with
costs.
Application
dismissed.
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