You Are Unlikely to be Granted an Extension of Time Due To Negligence of an Advisor
In the recent case of Bouganim et al. v. The Queen, the Tax Court of Canada denied a request for an extension of time beyond the 90-day limitation period for filing an appeal. The taxpayer had been assessed and the objection was denied. The taxpayer hired a lawyer who did not file the appeal before the 90-day limitation period. The taxpayer hired a new lawyer and the new lawyer filed an application to the Tax Court of Canada for an extension of time to file the appeal. Since the Tax Court of Canada would not grant the extension of time, the taxpayer could not appeal the assessment and the assessed amount was due and payable in full.
Unfortunately, I see this situation from time to time. Lawyers, accountants and advisors who are not familiar with the provisions of the Excise Tax Act do not know the filing deadlines (and often do not know where to find them). A commodity tax lawyer knows the provisions for filing a notice of objection and notice of appeal. A commodity tax lawyer will not make the mistake of missing an appeal deadline (unless you contact them after the deadline or give them insufficient time).
There are circumstances when the Tax Court of Canada will grant an extension of time. For more information, please contact Cyndee Todgham Cherniak at 416-760-8999.
Cyndee Todgham Cherniak is counsel to and in affiliation with the International Trade Law and the Tax Law (Commodity Tax
Nice Article, Thanks for sharing information about tax law.