INCOME TAX |
Practice |
Canada v. Carlson
A-646-00
2002 FCA 145, Nadon J.A.
23/4/02
6 pp.
Application for judicial review of Tax Court of Canada order objection to notice of assessment filed within prescribed time--On August 17, 1993, Revenue Canada, by registered mail, sent notice of assessment no. 7272 to taxpayer, received by him two days later--Under Income Tax Act, s. 165(1), taxpayer had until November 15, 1993 to serve on Minister of National Revenue notice of objection to notice of assessment --Notice of objection not served on Minister within prescribed time--Taxpayer applying to T.C.C. for order extending time in which to make objection--Minister, T.C.C. precluded under Act, ss. 166.1(7)(a), 166.2(5)(a) from extending time in which to file notice of objection unless application made within one year after expiry of time in which notice of objection could have been made--Deadline for taxpayer for serving notice of objection November 15, 1994-- Taxpayer out of time as notice of objection served in February 1999--When taxpayer unable to meet deadline prescribed by Act, even by reason of failure of postal system, neither Minister nor T.C.C. can come to help--Deputy Judge erred in relying on discoverability rule--Application allowed-- Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, ss. 165 (as am. by S.C. 1994, c. 7, Sch. II, s. 138; Sch. VII, s. 20; Sch. VIII, s. 98; S.C. 1994, c. 13, s. 8(1)(b); S.C. 1995, c. 21, s. 70; idem, c. 38, ss. 4, 9; S.C. 1996, c. 11, s. 95(h); c. 21, s. 45; S.C. 1998. c. 19, s. 192; 1999, c. 17, s. 168(a); 2000, c. 19, s. 51), 166.1 (as enacted by S.C. 1994, c. 7, Sch. II, s. 139; Sch. VIII, s. 99; 1994, c. 13, s. 8(1)(b); 1999, c. 17, s. 168(b)), 166.2 (as enacted by S.C. 1994, c. 7, Sch. II, s. 139; 1994, c. 13, s. 7(1)(h); 1999, c. 17, s. 167(a); 2000, c. 30, s. 171).