The applicant applied for an extension of time to institute appeals for the 2011, 2012, and 2013 taxation years.
The Minister had issued nil assessments for those years.
The applicant argued that the Court should use its procedural rules to dispense with the requirement that an appeal must be from an assessment with tax payable.
The Tax Court held that procedural rules cannot override statutory requirements and dismissed the application because no appeal can be taken from a nil assessment.
