Section 167

Subsection 167(1) - Extension of time to appeal

Cases

McGill v. MNR, 85 DTC 5439, [1985] 2 CTC 209 (FCA)

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Tic Toc Tours Ltd. v. MNR, 82 DTC 6231, [1982] CTC 264 (F.C.A)

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Subsection 167(4) - Copy to Deputy Attorney General

Cases

Gough v. The Queen, 82 DTC 6143, [1982] CTC 161 (FCTD)

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Linett v. The Queen, 79 DTC 5471, [1980] CTC 36 (FCA)

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Subsection 167(5) - When order to be made

Cases

Kershaw v. The Queen, 92 DTC 6240 (FCA)

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Clow v. The Queen, 92 DTC 6155 (FCTD)

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The Queen v. MerBan Capital Corp. Ltd., 89 DTC 5404 (FCA)

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Minuteman Press of Canada Co. Ltd. v. MNR, 88 DTC 6278, [1988] 1 CTC 440 (FCA)

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N.D.G. Neighbourhood Association v. MNR, 88 DTC 6279, [1988] 2 CTC 14 (FCA)

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The Queen v. Pennington, 87 DTC 5107, [1987] 1 CTC 235 (FCA)

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See Also

Gidda v. The Queen, 2013 DTC 1158 [at 871], 2013 TCC 190

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Gamble v. The Queen, 2011 DTC 1238 [at 1378], 2011 TCC 244

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Roman Miniotas (Romeo’s Plumbing & Heating) v. The Queen, 2011 DTC 1078 [at 420], 2011 TCC 43

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Hickerty v. The Queen, 2007 TCC 482

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Cline v. The Queen, 95 DTC 302 (TCC)

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Dufour v. MNR, 90 DTC 1238 (TCC)

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Paragraph 167(5)(a)

See Also

Pietrovito v. The Queen, 2017 TCC 119

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) taxpayer could not correct a clear error in appealing only one of the two taxation years in dispute 294
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 54 failure to appeal 2nd taxation year not curable through amendment 73

Paragraph 167(5)(b)

Cases

Bygrave v. Canada, 2017 FCA 124

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