Tai-Oy-Yong v. R., [1999] 4 CTC 2304, 99 DTC 1010

Teskey T.C.J. (orally):

HIS HONOUR: May I call you Meigan?

MS. TAI-OY-YONG: Yes you can.

HIS HONOUR: Because if I call you by your last name I’m not going to do a good job.

MS. TAI-OY-YONG: Yes.

HIS HONOUR: Meigan, I believe every word you have said to us today. My hands are completely tied. The Act, which is the Tax Court of Canada Act, sets out that a taxpayer may object to an assessment in writing within ninety days of the assessment. In your case the ninety day period would be up on June 2nd, 1994.

The Act further goes on that for the next year a taxpayer can apply to the Minister and/or us to extend the period, if they missed it. And the Act sets out certain reasons. And when that year falls, no matter what, it’s over.

The Federal Court of Appeal, which is a higher Court than this Court, has said that we do not have any jurisdiction when that year falls. So that when June 2nd, 1995 ticked in the calendar, whether it was because you didn’t know or whether it was because you were continuing dealing, it makes no matter, there is no jurisdiction for me to extend your time to file that objection. You didn’t get around to doing it properly, and I realize you are a lay person, until September 29th, 1998. By that time you are three years, three months too late. I’m sorry.

I am one of the judges of the Tax Court of Canada who hates to see anybody’s rights not litigated on their merits. But, if I extended your time, what would happen is you would be in the Federal Court six months from now and the Federal Court would say, “No”, because that’s what the law is. There’s just nothing I can do for you. You are three years too late.

I realize that they lost your file, but you should have filed that objection within ninety days of getting the assessment in writing or sometime in the year after that applied, with the proper reasons.

MS. TAI-OY-YONG: Your Honour, I hear what you say but I still cannot believe that Revenue Canada is not at fault here. Revenue Canada who said constantly, “Your file is at Adelaide Street. We can’t find it”. And I have an ongoing, an ongoing appeal that never ended.

And the reason why you see a 1994 reassessment is because the property that caused the problem in the first place subsequently sold again and therefore there was an amendment to the original sale price that went with that year’s return. But there was an ongoing question that had never been satisfactorily resolved based on my original original objection.

HIS HONOUR: If you had applied within the year, once your ninety days had gone, if you had made the application within that year, with what you are saying, I’m sure every judge in this Court would have extended your period. But once that year falls, we’re out of jurisdiction. I’m sorry, I accept every word you’ve said, I just do not have the power to do it.

MR. MEIGAN: Your Honour, I even appealed to the Minister twice for this on this matter. There are letters and letters returned from them saying that they will have their officials look into it.

HIS HONOUR: It’s the usual story, when you have rights under the Act, you exercise them. I’m sorry, there’s just nothing I can do for you. If you had come on the 364th day I would have extended it. And the Federal Court of Appeal have said very clearly, when the year falls it falls; over.

MR. MEIGAN: So, in other words, Revenue Canada is quite capable, and now I’m believing this, of stalling knowing full well that I was not aware that this is what I should have done? Because if I appealed to Court and you put my case forward, I don’t think that I have to appeal to you again because you have put my case forward. So I feel that the evidence is all here that Revenue Canada has been dealing with me and reassessing on this and changing their letters to me on this throughout all these years until 1998.

HIS HONOUR: I have the greatest sympathy for you. There’s just nothing I can do.

MR. MEIGAN: Your Honour, can I appeal to the Federal Court?

HIS HONOUR: Yes, you may appeal this decision.

MR. MEIGAN: How do I appeal it? Because I don’t know.

HIS HONOUR: Well, you have to check the statute yourself. I haven’t had you sworn. If you wish to appeal it I suggest that you go in the witness box, take the oath, confirm under oath that what you have told me is true and then this man can put on the record whatever he wants.

—witness was sworn and cross-examined by Mr. Bornstein.

HIS HONOUR: All right, for all the reasons I have given you, your application is dismissed.

Application dismissed.