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Canada Case Law

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Tax 2026 TCC 38

Twisted Leaves Ltd. v. The King

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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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.