Subsection 166.2(5)
Subsection 166.2(2)(b)
See Also
Bouganim c. La Reine, [2010] GSTC 167, 2010 TCC 560
lawyer's negligent delay in filing was not grounds for extension
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 lawyer, and the new lawyer took a further four months to file application.
Favreau J. dismissed the application. Although the appellants were not at fault for the first lawyer’s negligence, they were at fault for not proceeding expeditiously to remedy the problem, thereby not meeting the condition of s.305(5)(b)(iii). Furthermore, the court suggested that the first lawyer’s negligence would not be grounds for allowing an application, as this would be inconsistent with Di Monica (2001 CanLII 548) and s.166.2(5)(b)(ii).
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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 |