Section 166.2

Subsection 166.2(5)

Subsection 166.2(2)(b)

See Also

Bouganim c. La Reine, [2010] GSTC 167, 2010 TCC 560

The appellants applied for extension of time to appeal an assessment. Their lawyer had missed the deadline, they took five months to retain a new...

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Tax Topics - Excise Tax Act - Section 305 - Subsection 305(5) - Paragraph 305(5)(b) taxpayer not expeditious in correcting lawyer's negligence