Précis: The taxpayer appealed to the Tax Court in respect of a denial of a claim for a GST/HST new housing rebate. The Minister moved to quash the appeal on the basis that the taxpayer’s notice of objection was not filed on a timely basis. The Minister alleged that the notice of assessment was mailed on January 11, 2013. The taxpayer alleged that she did not receive the notice of assessment until it was provided to her on August 22, 2016. The Court accepted the taxpayer’s evidence and allowed the appeal (the Minister conceded that the appeal should be allowed if the appeal was not quashed for late filing).
DaSilva v. R. – TCC: Tax Court accepts the taxpayer’s evidence that a notice of assessment was not provided to her until August 22, 2016, not sent on January 11, 2013 as alleged by MinisterREAD MORE »