Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Act current to 2015-04-22 and last amended on 2015-01-02. Previous Versions

Marginal note:Extension of time by Tax Court
  •  (1) A taxpayer who has made an application under subsection 166.1 may apply to the Tax Court of Canada to have the application granted after either

    • (a) the Minister has refused the application, or

    • (b) 90 days have elapsed after service of the application under subsection 166.1(1) and the Minister has not notified the taxpayer of the Minister’s decision,

    but no application under this section may be made after the expiration of 90 days after the day on which notification of the decision was mailed to the taxpayer.

  • Marginal note:How application made

    (2) An application under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the documents referred to in subsection 166.1(3) and three copies of the notification, if any, referred to in subsection 166.1(5).

  • Marginal note:Copy to Deputy Minister

    (3) The Tax Court of Canada shall send a copy of each application made under this section to the office of the Commissioner of Revenue.

  • Marginal note:Powers of Court

    (4) The Tax Court of Canada may grant or dismiss an application made under subsection 166.2(1) and, in granting an application, may impose such terms as it deems just or order that the notice of objection be deemed to have been served on the date of its order.

  • Marginal note:When application to be granted

    (5) No application shall be granted under this section unless

    • (a) the application was made under subsection 166.1(1) within one year after the expiration of the time otherwise limited by this Act for serving a notice of objection or making a request, as the case may be; and

    • (b) the taxpayer demonstrates that

      • (i) within the time otherwise limited by this Act for serving such a notice or making such a request, as the case may be, the taxpayer

        • (A) was unable to act or to instruct another to act in the taxpayer’s name, or

        • (B) had a bona fide intention to object to the assessment or make the request,

      • (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and

      • (iii) the application was made under subsection 166.1(1) as soon as circumstances permitted.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1994, c. 7, Sch. II, s. 139, c. 13, s. 7;
  • 1999, c. 17, s. 167;
  • 2000, c. 30, s. 171;
  • 2001, c. 17, s. 264;
  • 2005, c. 38, s. 140.
Marginal note:Extension of time to appeal
  •  (1) Where an appeal to the Tax Court of Canada has not been instituted by a taxpayer under section 169 within the time limited by that section for doing so, the taxpayer may make an application to the Court for an order extending the time within which the appeal may be instituted and the Court may make an order extending the time for appealing and may impose such terms as it deems just.

  • Marginal note:Contents of application

    (2) An application made under subsection 167(1) shall set out the reasons why the appeal was not instituted within the time limited by section 169 for doing so.

  • Marginal note:How application made

    (3) An application made under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the application accompanied by three copies of the notice of appeal.

  • Marginal note:Copy to Deputy Attorney General

    (4) The Tax Court of Canada shall send a copy of each application made under this section to the office of the Deputy Attorney General of Canada.

  • Marginal note:When order to be made

    (5) No order shall be made under this section unless

    • (a) the application is made within one year after the expiration of the time limited by section 169 for appealing; and

    • (b) the taxpayer demonstrates that

      • (i) within the time otherwise limited by section 169 for appealing the taxpayer

        • (A) was unable to act or to instruct another to act in the taxpayer’s name, or

        • (B) had a bona fide intention to appeal,

      • (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application,

      • (iii) the application was made as soon as circumstances permitted, and

      • (iv) there are reasonable grounds for the appeal.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 167;
  • 1994, c. 7, Sch. II, s. 139;
  • 2000, c. 30, s. 172.