Tax Court of Canada Rules (Informal Procedure) (SOR/90-688b)
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Regulations are current to 2023-03-06 and last amended on 2014-02-07. Previous Versions
SCHEDULE 18.1Application for Extension of Time Within Which an Appeal May Be Instituted (Informal Procedure)
TAX COURT OF CANADA
HER MAJESTY THE QUEEN,
APPLICATION FOR EXTENSION OF TIME WITHIN WHICH AN APPEAL MAY BE INSTITUTED
I HEREBY apply for an order extending the time within which an appeal may be instituted (identify the assessment(s) (which include(s) a determination, a redetermination, a reassessment and an additional assessment) and the period to which the assessment(s) relate(s)).
Here set out the reasons why the appeal to the Court was not instituted before the expiration of 90 days after the day the notice of assessment was mailed and any other relevant reasons in support of the application.Footnote *
Tax Court of Canada
200 Kent Street
Any other office of the Registry.
|(Set out name, address for service and telephone number of applicant, applicant’s counsel or applicant’s agent)|
Return to footnote *NOTE that three copies of this application accompanied by three copies of a notice of appeal must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under section 4.1.
- SOR/95-114, s. 8
- SOR/2004-101, s. 19
- SOR/2007-143, s. 16
- SOR/2014-26, s. 33
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