Maurice Boisvert:—When this appeal came on for hearing at Montreal, Province of Quebec, on October 18, 1971, before the Tax Appeal Board as it was then constituted, a motion for dismissal was made by counsel for the respondent. Evidence was introduced to show that the notice of appeal was not filed within the 90-day period as provided for in subsection 59(1) of the Income Tax Act (RSC 1952, c 148 as amended).
The taxpayer sent in his notice of appeal on February 26, 1971, by registered mail, two days after the expiry date of the above-mentioned 90 days.
The Board having no jurisdiction to hear an appeal filed after the expiration of the 90-day period, the appeal is dismissed.
Appeal dismissed.
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