Précis: Mr. Chen purchased a home at 25 Torbec Avenue in Ottawa in late 2010 and moved in briefly. A few months later he purchased another home, moved out of 25 Torbec and rented the property. He obtained a New Housing Rebate for 25 Torbec but in 2012 CRA reassessed denying the Rebate on the basis that he had not intended to make 25 Torbec his primary residence. Mr. Chen filed a notice of objection and CRA confirmed the reassessment on April 12, 2013. On June 26, 2015, some 26 months after the date of the confirmation, Mr. Chen applied to the Tax Court for an extension of the time to file an appeal.
Chen v. R. - TCC: GST notice of appeal filed late, no extension permittedREAD MORE »