The applicant applied for an extension of time to file a Notice of Objection to a Notice of Assessment denying a new housing rebate.
The Minister argued the application was out of time, relying on the presumption of mailing for the Notice of Assessment dated December 15, 2016.
Applying the DaSilva framework, the court found the Minister failed to prove the Notice of Assessment was mailed on that date, as the affidavit evidence relied on hearsay without necessity.
The court concluded the applicant first received the Notice of Assessment in March 2018, making the extension application timely.
The application was granted.
