Subsection 305(5)
Paragraph 305(5)(b)
See Also
Richard A. Bureau Barrister & Solicitor Incorporated v. The Queen, 2020 TCC 119
The appellant (“RBBSI”), a legal professional corporation for Mr. Bureau, did not file a notice of appeal within 90 days of the final HST...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 166.2 - Subsection 166.2(5) - Paragraph 166.2(5)(b) | just and equitable for taxpayer to be granted an extension unless a clear rationale for declining | 177 |
Houda International Inc v. The Queen, 2010 TCC 622, [2011] GSTC 8
An application for extension of time to file a GST appeal to the Tax Court of Canada succeeded solely because the Court of Quebec had reached the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Abuse of Process | relitigation of same appeal extension ruled on in Quebec would be abuse of process | 143 |
| Tax Topics - General Concepts - Judicial Comity | relitigation of same appeal extension ruled on in Quebec would be contrary to judicial comity | 131 |
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...
| Other locations for this summary | |
|---|---|
| Tax Topics - Excise Tax Act - Section 166.2 - Subsection 166.2(5) - Subsection 166.2(2)(b) | lawyer's negligent delay in filing was not grounds for extension |