The
Chairman
(orally:
September
22,
1977):—I
will
render
my
decision
in
this
matter.
In
dealing
with
subsection
167(2),
the
application
should
set
forth
the
reasons
why
it
was
not
possible
to
serve
the
notice
of
objection
within
the
time
otherwise
limited
by
the
Income
Tax
Act
for
so
doing;
I
must
say
that
I
have
heard
better
reasons
why
there
have
been
delays
in
filing
notices
of
objection
than
the
one
I
have
heard
this
morning.
However,
I
also
take
into
account
that
there
has
been
no
negligence
on
the
part
of
the
Royal
Trust,
or
any
of
its
officers,
as
far
back
as
1974,
in
dealing
with
this
matter.
There
have
been
correspondence
and
meetings
between
th@
appellant
and
the
Department,
even
after
the
notice
of
assessment
was
made.
There
is
not
a
delay
of
months
after
the
final
day;
as
I
understand
it,
it
is
one
day
after
the
date
of
the
last
date
on
which
the
filing
of
the
notice
of
objection
could
have
been
made,
and
it
seems
to
me
that
when
Mr
Flanigan
spoke
of
the
human
frailties
which
could
be
considered
as
unusual
circumstances,
we
are
here
dealing
with
human
frailties.
I
don’t
think
there
was
any
intention
on
the
part
of
the
Royal
Trust,
or
any
of
its
officers,
first
of
all
to
file
late,
or
to
make
a
mockery
out
of
the
Act,
and
if
you
take
the
whole
of
the
circumstances,
right
from
1974,
and
come
right
up
to
the
date
on
which
the
notice
of
objection
was
filed,
it
seems
to
me
that
there
certainly
was
no
evidence
of
any
negligence
or
bad
faith,
or
anything
else;
it
was
just
one
of
these
human
frailties.
Now,
for
the
Board
to
ignore
the
issue,
which
on
the
face
of
it
is
spelled
out
in
the
notice
of
objection,
to
ignore
that,
to
deprive
the
taxpayer
from
the
right
to
appear
before
the
Board
and
have
the
issue
decided,
on
the
grounds
that
the
appellant
was
one
day
late
in
filing,
notwithstanding
that
he
had
all
these
meetings
with
the
Department
of
National
Revenue,
in
my
view,
would
not
be
equitable
nor
just,
and
I
grant
the
application
and
order
that
the
notice
of
objection
is
valid
and
we
will
proceed
and
hear
the
case
on
its
merits,
when
and
if
it
is
appealed.
Application
granted.
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