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Canada Case Law

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Tax 2026 TCC 38

Twisted Leaves Ltd. v. The King

Court
Tax Court of Canada

The Tax Court of Canada allowed an application, finding credible evidence that a GST Notice of Objection was effectively transmitted on August 20, 2024.

  • Extension of time
  • Filing date deeming
  • Notice of objection
  • Rule 4.2
  • Rule 19(3) interests of justice
  • Evidence credibility
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About this LexChat collection

Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.