Subsection 167(1) - Extension of time to appeal
Cases
McGill v. MNR, 85 DTC 5439, [1985] 2 CTC 209 (FCA)
The applicant failed to object within 90 days because he was "wholly indifferent as to the proper manner of exercising his legal rights," and his...
Tic Toc Tours Ltd. v. MNR, 82 DTC 6231, [1982] CTC 264 (F.C.A)
Where the evidence does not disclose that it had been impossible for the applicant to serve the notice of objection within the time limit, the Tax...
Subsection 167(4) - Copy to Deputy Attorney General
Cases
Gough v. The Queen, 82 DTC 6143, [1982] CTC 161 (FCTD)
Ignorance of the procedural rules set out in the Act is not an excuse justifying the elapse of 16 months before attempting to institute an appeal.
Linett v. The Queen, 79 DTC 5471, [1980] CTC 36 (FCA)
S.167(4) is not available to the Crown. "Parliament, having given a lengthy delay of 120 days to institute an appeal, intended to extend the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 3(1) | 32 |
Subsection 167(5) - When order to be made
Cases
Kershaw v. The Queen, 92 DTC 6240, [1992] 1 CTC 301 (FCA)
The taxpayer did not receive the notices of reassessment in question until after the expiry of the 90-day period. A delay of two months before...
Clow v. The Queen, 92 DTC 6155, [1992] 1 CTC 172 (FCTD)
The taxpayer's rights under s. 7 of the Charter were not infringed by s. 167(5)(a) of the Income Tax Act.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | 23 |
The Queen v. MerBan Capital Corp. Ltd., 89 DTC 5404, [1989] 2 CTC 246 (FCA)
The Tax Court was correct in rejecting an extension application, given that the taxpayers were only able to justify a portion of the delay between...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Personality | 107 | |
| Tax Topics - General Concepts - Separate Existence | 112 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) | 34 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Financing Expenditures | guarantee fees paid respecting bank loans made to subsidiaries were capital expenditures | 207 |
| Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) | 30 | |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | payment under guarantee not re borrowed money | 177 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | 157 |
Minuteman Press of Canada Co. Ltd. v. MNR, 88 DTC 6278, [1988] 1 CTC 440 (FCA)
A letter sent to the Registrar beyond the 90-day period stating "we wish to appeal" was found by the Tax Court not to be an application for...
N.D.G. Neighbourhood Association v. MNR, 88 DTC 6279, [1988] 2 CTC 14 (FCA)
"[T]he applicant carries the onus of showing that it would be just and equitable to grant the extension of time sought and that the application...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | 108 |
The Queen v. Pennington, 87 DTC 5107, [1987] 1 CTC 235 (FCA)
Although the taxpayer was notified on January 21, 1985 that he had not submitted his notice of objection within the prescribed time, he did not...
See Also
Gidda v. The Queen, 2013 DTC 1158 [at at 871], 2013 TCC 190
The taxpayers were two individuals and two corporations, with one individual taxpayer acting on behalf of all four. The representative taxpayer...
Gamble v. The Queen, 2011 DTC 1238 [at at 1378], 2011 TCC 244
McArthur J. stated (at para. 8):
Having gone through a separation from his spouse and moving out of the family, he did not receive or open the...
Roman Miniotas (Romeo’s Plumbing & Heating) v. The Queen, 2011 DTC 1078 [at at 420], 2011 TCC 43
The taxpayer's accountant sent letters on 3 and 24 October 2007, appealing an assessment. For reasons unknown, the letter was delivered to CRA...
Hickerty v. The Queen, 2007 TCC 482
The taxpayer mailed her appeal to a CRA address instead of the Tax Court Registry within the applicable deadline (and before she received CRA's...
Cline v. The Queen, 95 DTC 302 (TCC)
McArthur TCJ. found that an eight-month delay was justified given that the taxpayer (who was suffering economic difficulties) took over six months...
Dufour v. MNR, 90 DTC 1238, [1990] 1 CTC 2351 (TCC)
The taxpayer's accounting firm realized six weeks after the expiration of the ninety-day period for filing a notice of appeal to the Tax Court...
Articles
Gergely Hegedus, Keith Hennel, "Employer Source Deductions: No Ordinary Tax Debts", Canadian Tax Focus, Vol. 9, No. 4, November 2019, p.5
Unavailability of one-year extension for CPP or EI assessments of employer (p. 5)
[I]f a taxpayer misses the 90-day deadline to file an appeal to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | 113 |
Paragraph 167(5)(a)
See Also
Pietrovito v. The Queen, 2017 TCC 119
In each of the 2001 and 2002 taxation years, the taxpayer made a donation to the John McKellar Charitable Foundation (the “Foundation”) and...
| 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 | 312 |
| 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 | 81 |
Paragraph 167(5)(b)
Cases
Bygrave v. Canada, 2017 FCA 124
The Minister reassessed the taxpayer to treat a gain from the sale of a condo unit as on income account as well as to impose a s. 163(2) penalty. ...