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Tax Court of Canada Rules (Informal Procedure)

Version of section 18.1 from 2006-03-22 to 2007-06-13:

  •  (1) An application for an order extending the time within which an appeal may be instituted may be in the form set out in Schedule 18.1.

  • (2) An application under subsection (1) shall be made by filing with the Registrar, in the same manner as appeals are filed under subsections 4(3) and (5), three copies of the application accompanied by three copies of the notice of appeal.

  • (3) No application shall be granted under this section to a person unless

    • (a) the application is made within one year after the expiration of 90 days after the day on which the notice was mailed to the person informing the person that the Minister has confirmed the assessment or has reassessed; and

    • (b) the person demonstrates that

      • (i) within the 90-day period specified in paragraph (a) the person

        • (A) was unable to act or to instruct another to act in the person’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 it to be made, and

      • (iv) there are reasonable grounds for appealing from the assessment.

  • SOR/95-114, s. 3
  • SOR/2004-101, s. 12

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