http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/68860/index.do
Bush v. The Queen (March 26, 2014 – 2014 TCC 97) involved an application to the Tax Court for an extension to the time to file a notice of objection for the taxpayer’s 2007 and 2008 taxation years. The taxpayer had had discussions with CRA officers but had never filed a written application with CRA to extend to time to file a notice of objection. The court was obliged to dismiss the application:
[7] In this case, Mr. Bush had to apply to the Minister for an extension of time by May 2, 2012, which was one year and 90 days after the relevant notices of assessment were sent to him. In this regard, the notices of assessment were sent on January 31, 2011, and notices of objection had to be served within the next 90 days.
[8] The legislation requires that the notice of objection and the application to the Minister to extend time must be in writing, unless the Minister accepts a different form of communication.
[9] The evidence reveals that Mr. Bush did not serve either a written notice of objection or a written application to extend time to the Minister by May 2, 2012. In fact, it appears that Mr. Bush had no written communication with the CRA about this issue during this period.
[10] Unfortunately for Mr. Bush, the verbal communications that he had with the CRA do not satisfy the legislative requirements for serving the Minister with either a notice of objection or an application to extend time. The application will be dismissed on this basis.