Sechelt Holdings Inc. v. The King
The Tax Court quashed Sechelt Holdings Inc.’s appeal, finding the dispute arose from a discretionary refusal to extend time for a late election, with no appealable reassessment or valid objection.
- Late election under s.220(3.2)
- Jurisdiction of tax court
- Notice of assessment and objection
- Determination vs discretionary decision
- Judicial review
- Tax-court-jurisdiction