Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan
6 (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 6.
(2) An application under subsection (1) shall be made by filing with the Registrar, in the manner provided in section 5.1, three copies of the application accompanied by three copies of the notice of appeal.
(3) No application shall be granted under this section to an applicant unless
(a) the application is made within 90 days after the expiration of 90 days after the day on which the Minister communicated his or her decision to the applicant; and
(b) the applicant demonstrates that
(i) within the initial 90-day period specified in paragraph (a), the applicant
(A) was unable to act or to instruct another to act in the applicant’s name, or
(B) had a good faith 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 the decision.
(4) After having given the Minister an opportunity to make representations, the Court shall dispose of the application on the basis of the representations contained in it and any additional information, if any, that the Court may require.
(5) The Registrar, on being informed of the decision of the Court in respect of the application, shall inform the applicant and the Minister of the decision.
(6) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes.
- SOR/2007-145, s. 4
- SOR/2014-26, s. 34
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