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

Marginal note:Extension of time to appeal

• 167 (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.