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Application for extension of time to file notice of objection dismissed as out of time.
The applicant applied for an extension of time to file a notice of objection to GST/HST assessments.
The Minister refused the extension.
The Court found it had jurisdiction to hear the application because the Minister's decision letter was not sent by registered or certified mail as required.
However, the Court concluded that the assessment notices were properly sent to the applicant's authorized representative via electronic notification in the CRA's My Business Account.
Because the applicant failed to request an extension within one year of the deadline to object, the application was dismissed.
