Précis: Ms. Kirschke applied for an extension of the time to file notices of objection in respect of reassessments of her HST liability for the periods ending December 31, 2010, December 31, 2011, December 31, 2012, December 31, 2013 and December 31, 2014. She filed a notice of objection to the reassessments on May 24, 2018, almost two years after the date of the reassessments. [Note: There seems to be a typo in paragraph  of the Reasons which read “May 24, 2016” not “May 24, 2018”.] Ms. Kirschke had last filed a HST return in 2014. In 2015 she moved to a new address which CRA had on file since she used it on her current income tax returns. The disputed notices of reassessment for HST were sent to her old address. Ms. Kirschke testified that she did not become aware of the reassessments until she received a collection letter in 2018 and that she filed notices of objection shortly thereafter.
The Court held that that notices of objection were filed in a timely manner since CRA did not send the reassessment to the last address known to them at the time.
Kirschke v. R. – TCC: Application to extend time to file objection unnecessary – objection was filed on timePlus >