Tic Toc Tours Ltd. v. MNR, 82 DTC 6231, [1982] CTC 264 (F.C.A) -- text
Pratte, J:—This section 28 application is directed against a decision of the Tax Review Board dismissing an application pursuant to section 167 of the Income Tax Act, 1970-71-72, c 63, for an order extending the time for filing