Bouganim c. La Reine,  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|