Précis: In 2012 the applicant was assessed GST/HST for the reporting period October 23, 2009 to September 30, 2010. It took no steps until 2016 when it attempted to file a Notice of Objection with CRA. CRA rejected the Notice of Objection as being out of time and the applicant applied to the Tax Court for an extension. The Tax Court dismissed the application on the basis that it was well outside the statutory limitation period for filing an extension application. There was no order as to costs.
Kamwar Inc. v. R. - TCC: 2016 application to extend time to object to 2012 reassessment struckPlus >