Watson D.J.T.C.:
1 The Minister of National Revenue (the “Minister”) reassessed Louis Klarke for the 1991 taxation year by Notice of Reassessment dated and mailed to him on March 13, 1995. The Applicant did not serve on the Minister a Notice of Objection to the reassessment within the time limited by subsection 165(1) of the Income Tax Act (the “Act”). An application under subsection 166.1(1) of the Act for an extension of time within which to serve on the Minister a Notice of Objection to the said reassessment was dated and postmarked October 24, 1995. The Minister refused the said application and notified him by registered mail on February 22, 1996.
2 The Minister reassessed Marlene Klarke for the 1991 taxation year by Notice of Reassessment dated and mailed to her on December 28, 1994. The Applicant did not serve on the Minister a Notice of Objection to the reassessment within the time limited by subsection 165(1) of the Act. An application under subsection 166.1(1) of the Act for an extension of time was postmarked November 15, 1995. The Minister refused the said application and notified her by registered mail on February 22, 1996.
3 The two applications to this Court under subsection 166.2(1) of the Act for an extension of time within which to serve the Minister Notices of Objection to the said reassessments were received by the Court on March 28, 1996.
4 The two applications were heard on common evidence with the consent of the parties in London, Ontario, on May 5, 1997.
5 The Applicants did not succeed in demonstrating that they were unable to act or to instruct another to act in their name within the time required by clause 166.2(5)(b)(i)(A) of the Act; that they had a bona fide intention of objecting within the time required by clause 166.2(5)(b)(i)(B) of the Act; that in the circumstances it would be just and equitable to make an Order extending the time within the meaning of subparagraph 166.2(5)(b)(ii) of the Act; that the applications to the Minister were made out as soon as circumstances permitted as required by subparagraph 166.2(5)(b)(iii) of the Act.
6 The applications are accordingly dismissed.
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