Brulé
T.C.J.:
The
Applicant
has
applied
for
an
Order
extending
the
time
within
which
an
appeal
may
be
instituted
for
assessment
of
her
1994
income
tax.
The
Application
was
filed
with
the
Tax
Court
on
January
15,
1998
and
as
such
did
not
come
within
the
provisions
of
subsection
169(1)
of
the
Income
Tax
Act
(ITA)
as
that
subsection
applies
to
Part
VII
of
the
Employment
Insurance
Act
(EIA.
In
addition,
the
Respondent
says
there
are
no
reasonable
grounds
for
the
appeal
within
the
meaning
of
subparagraph
167(5)(b)(iv)
of
the
IT
A
and
as
that
subparagraph
reads
and
applies
to
Part
VII
of
the
El
A.
The
Court
has
held
that
no
extension
shall
be
allowed
unless
a
request
would
have
been
made
or
taken
within
the
time
otherwise
limited
by
the
ITA
for
doing
so.
No
evidence
was
presented
to
the
Court
to
overcome
the
clear
provisions
of
the
/TA.
Again
counsel
for
the
Respondent
indicated
that
the
amount
received
under
the
Workers’
Compensation
should
have
been
included
in
the
year
received.
This
was
not
pleaded,
nor
was
any
evidence
presented
that
the
Appellant,
in
this
case,
was
younger
than
21
during
the
years
1983
to
1986.
In
view
of
the
above
and
the
fact
that
there
is
no
jurisdiction
to
amend
any
wrongful
claim
with
costs,
the
application
is
hereby
dismissed.
Appeal
dismissed.
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