Hanson v. R. – FCC: Taxpayer Refused Extension of Time to File Objection Tax Charity Promoter Failed to File

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http://decision.tcc-cci.gc.ca/site/tcc-cci/decisions/en/item/64471/index.do

Hanson v. The Queen[1] (October 25, 2013) involved an application to extend the time to file a notice of objection. The case concerned a tax arrangement known as “Global Learning Donation Program”.

[4] The circumstances of this case are sympathetic. Mr. Hanson was dealing with very difficult family circumstances during part of the time period at issue. In addition, he and his spouse testified that they had signed notices of objection and had received assurances from the representative of Global Learning that they would be filed. There is no record of the objections having been sent and the representative appears to be refusing to speak to Mr. Hanson. It appears that the Hansons are being left out to dry by the representative.

Unfortunately for the taxpayer more than one year had passed since the date for filing a notice of objection and the court had no jurisdiction to permit a late-filed notice of objection.

[1] 2013 TCC 341.

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Bill Innes

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William (Bill) Innes has practiced in the areas of tax litigation, taxation and estates and trusts since 1975. His practice includes all aspects of dispute resolution in taxation matters under both federal and provincial legislation, but with a special emphasis on appeals under the Income Tax Act (Canada). In addition, Bill acts as counsel in matters of estate and trust law and serves as an advisor to large charitable and non-profit institutions on issues of trusts, estates and taxation. He frequently appears as counsel before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal.

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Bill is listed and recognized in the 2020 edition of Best Lawyers in Canada; Lexpert/ROB Special Edition 2020 – Canada’s Leading Litigation Lawyers; 2020 Canadian Legal Lexpert Directory - Consistently Recommended - Litigation - Corporate Tax; and Canadian Who’s Who.

Bill is also AV Peer and Judicial Review Rated according to Martindale-Hubbell (Preeminent), its highest level of professional ranking.

Bill is a member of the Editorial Boards of the Canadian Tax Journal and Tax Litigation and a past member of the Editorial Boards of the CCH Canadian Tax Reporter and the CCH Annotated Income Tax Act.

Bill is the author or co-author of several legal texts and numerous articles, including:

Tax Evasion, William I. Innes. (Scarborough, Ont.: Carswell, 1995 - Looseleaf).

The essential GAAR manual: policies, principles and procedures. William I. Innes, Patrick J. Boyle, Joel A. Nitikman. (Toronto: CCH Canadian, 2006).
Charities, non-profits and philanthropy under the Income Tax Act, William I. Innes, Patrick J. Boyle. (Toronto: CCH Canadian: Fraser Milner Casgrain, 2006).
Federal tax practice, William Innes & Brendan Bissell, (Toronto: CCH Canadian, 2007).

Bill was a member of the International Academy of Estate and Trust Law from 1992 to 2012.

Hanson v. R. – FCC: Taxpayer Refused Extension of Time to File Objection Tax Charity Promoter Failed to File

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