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The Tax Court quashed Mr. Xu’s application for an extension of time to object to a GST/HST assessment, finding it was filed after the 30-day jurisdictional limit.
The Tax Court did not err: appellant failed to prove the 2018 notice of assessment was not mailed, the normal assessment period therefore ended by April 19, 2021, the 2023 reassessment fell within s.152(4.2) and was not subject to objection under s.165(1.2), and any CRA misstatements could not create a substantive right to object; appeal dismissed.
Source excerpt
The Tax Court held the notice of assessment was sent, making the taxpayer’s objection and extension requests out of time. The appeal was quashed for lack of jurisdiction.
The Tax Court quashed Mr. Amador’s application for extension of time to object because he did not file it within 30 days of the Minister’s refusal.
The Tax Court quashed Owen Warner’s extension-of-time application because he filed it almost 14 months after the Minister’s refusal, outside the mandatory 90-day limit.
The appellant's assertions that the original Notice of Assessment was not mailed or was mailed to a wrong address were not credible on the evidence; therefore the rebuttable presumption of mailing applies, the 2023 reassessment falls under s.152(4.2), subsection 165(1.2) bars objection and the Tax Court lacks jurisdiction to hear the appeal, so the appeal is quashed.
Source excerpt
The Tax Court judge's finding that the notice of assessment was mailed on June 8, 2017 was supported by CRA records, affidavits and witness testimony demonstrating preparation, inclusion in cycle 1927 and transmission to Summerside; subsection 244(10) permits CRA officer attestations without personal knowledge of each individual mailing; there was no palpable and overriding error in the factual findings, so the notice is deemed mailed/received on that date and the appellant's objection was untimely.
Source excerpt
The Court set aside a damages assessment and a default judgment after finding procedural unfairness in how the assessment proceeded and that justice favoured hearing the dispute together.
The appellant failed to credibly assert that the NOA was not mailed and the respondent proved on the balance of probabilities that the NOA was mailed and received on April 1, 2015; because no timely objection or valid extension was filed the statutory precondition to appeal was not met and the appeal must be dismissed.
Source excerpt
The Tax Court quashed a tax appeal after finding the assessment was mailed on June 8, 2017, so the notice of objection was out of time.
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