Delmer
E
Taylor:—This
is
the
decision
in
the
matter
of
the
application
of
John
R
Logan
to
the
Tax
Review
Board
for
an
order,
pursuant
to
the
provisions
of
subsection
167(1)
of
the
Income
Tax
Act,
SC
1970-
71-72,
c
63,
as
amended,
to
extend
the
time
within
which
a
notice
of
objection
to
income
tax
assessment
for
the
year’1975
could
be
served
on
the.
Minister
of
National
Revenue.
Section
165
of
the
Act
provides
a
taxpayer
with
a
period
of
90
days
from
the.
date
of
mailing
of
the
notice
of
assessment
in
which
to
serve
on
the
Minister
a
notice
of
objection
in
the
prescribed
form.
At
the
hearing,
the
taxpayer
represented
himself.
The
notice
of
objection
which
the
Minister
of
National
Revenue
was
not
prepared
to
accept
without
an
order
from
the
Board
was
dated
March
7,
1978
and
related
to
an
assessment
dated
June
24,
1977.
The
following
information
was
contained
in
the
notice
of
objection
and
in
an
attached
letter:
,
...
The
taxpayer
incurred
certain
legitimate
business
expenses
which
are
properly
deductible
against
Commission
income
in
the
1975
taxation
year.
It
should
be
noted
that
Revenue
Canada.
disallowed
all
expenses
on.
reassessment
and
the
taxpayer
feels
that
a
good
portion
of
these
expenses
are
allowable.
Due
to
a
chain
of
events
(described
in
a
letter
enclosed)
the
taxpayer
was
not
able
to
file
a
“Notice
of
Objection”
within
the
prescribed
90
day
period.”
From
the
attached
letter,
also
dated
March
7,
1978:
1.
Mr
Logan
was
requested
by
letter
of
May
4,
1977
to
bring
in
various
receipts
etc
to
support
expenditures
claimed
in
his
1975
income
tax
return.
Mr
Logan
never
did
get
around
to
forwarding
his
receipts
to
Revenue
Canada
as
he
was
hit
by
a
car
while
crossing
Main
Street
West
in
Hamilton.
The
date
of
the
accident
was
June
10,
1977.
Mr
Logan
remained
in
hospital
for
some
2
/2
weeks
(the
reassessment
notice
was
dated
June
24,
1977).
He
then
had
to
wear
a
full
cast
for
two
months
followed
by
a
partial
cast
for
a
further
two
months.
On
top
of
all
this
he
changed
employment.
Because
of
these
happenings
I
think
it
would
be
fairly
safe
to
assume
that
Mr
Logan’s
mind
was
not
fully
focussed
‘on
his
income
tax
affairs
during
this
period
of
time
ie
from
June
10,
1977
to
the
end
of
October
1977.
Therefore,
as
he
did
not
file
a
notice
of
objection
I
would
cite
these
extenuating
circumstances
as
the.
basic
reason
for
requesting
the
“time
extension”.
Mr
Logan
made
the
point
that
he
had
been
preparing
his
own
income
tax
returns
and
had
sought
the
advice
and
assistance
of
Mr
JET
Dillane,
CA,
after
recovering
from
his
accident,
when
he
realized
his
predicament.
The
matter
was
now
being
handled
through
that
accountant’s
office.
This
situation
meets
all
reasonable
criteria
for
agreeing
to
such
an
application.
The
application
is
allowed.
Application
allowed.
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