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Posts tagged "Late Filed Notices of Objection"

Girmay v. R. – TCC: Appeal quashed – no valid Notice of Objection ever filed by taxpayer
Feb 26, 2020 By Bill Innes
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Précis: This was a charitable donation appeal relating to the taxpayer’s 2011 taxation year. The Minister rejected her Notice of Objection as being out of time and advised the taxpayer that she could seek to extend the time to file a Notice of Objection. She did not do so and subsequently filed a Notice of Appeal in the Tax Court. The Court quashed the appeal since no valid Notice of Objection had ever been filed by the taxpayer. There was no order as to costs since this was an informal procedure appeal.
Girmay v. R. – TCC: Appeal quashed – no valid Notice of Objection ever filed by taxpayer READ MORE »
ConocoPhillips v. R. – SCC: Leave app. dismissed – mailing date of assessment matter for Tax Court
Oct 15, 2015 By Bill Innes
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Précis: On October 8, 2015 the Supreme Court of Canada released its decision dismissing the application of ConocoPhillips Canada Resources Corp. for leave to appeal from a decision of the Federal Court of Appeal holding that the Federal Court had no jurisdiction to review the date of mailing of a notice of assessment under the Income Tax Act, i.e., that the matter was within the exclusive jurisdiction of the Tax Court.
ConocoPhillips v. R. – SCC: Leave app. dismissed – mailing date of assessment matter for Tax CourtREAD MORE »
Air Canada v. ARQ – QCCQ: The Cour du Québec reminds Québec taxpayers to be vigilant
Mar 16, 2015 By Bill Innes
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Air Canada v. ARQ – QCCQ: The Cour du Québec reminds Québec taxpayers to be vigilantREAD MORE »
ConocoPhillips v. R. – FCA: Tax Court may have jurisdiction to direct the Minister to consider a notice of objection
Dec 22, 2014 By Bill Innes
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ConocoPhillips v. R. – FCA: Tax Court may have jurisdiction to direct the Minister to consider a notice of objectionREAD MORE »
Le sage au piano v. R. – TCC: Suite number left off address on GST assessment – application for an extension granted
Dec 12, 2014 By Bill Innes
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Le sage au piano v. R. – TCC: Suite number left off address on GST assessment – application for an extension grantedREAD MORE »
Les Monarques complexe pour retraités Inc. v. R. – TCC: Application to extend time for filing ETA objection denied
Dec 10, 2014 By Bill Innes
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Les Monarques complexe pour retraités Inc. v. R. – TCC: Application to extend time for filing ETA objection deniedREAD MORE »
Poot v. R. – TCC: Application to extend time to file notice of objection dismissed as out of time
Oct 07, 2014 By Bill Innes
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Poot v. R. – TCC: Application to extend time to file notice of objection dismissed as out of timeREAD MORE »
Hamer v. R. – TCC: Court grants extension of time to file objection – not satisfied that reassessment mailed
Jul 15, 2014 By Bill Innes
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Hamer v. R. – TCC: Court grants extension of time to file objection – not satisfied that reassessment mailedREAD MORE »
Deetlefs v. R. – TCC: Court could not extend the time to file GST/HST objections beyond one year and 90 days
Apr 02, 2014 By Bill Innes
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Deetlefs v. R. – TCC: Court could not extend the time to file GST/HST objections beyond one year and 90 daysREAD MORE »
Bush v. R. – TCC: Oral communications with CRA do not amount to an extension application for filing an objection
Apr 01, 2014 By Bill Innes
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Bush v. R. – TCC: Oral communications with CRA do not amount to an extension application for filing an objectionREAD MORE »

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