John Sorensen

The Respondent brought a motion to quash the Appellant's appeal from a 2013 income tax assessment on the basis that the Appellant failed to serve a notice of objection within the statutory time limits.

The Appellant argued that the assessment was not mailed until June 2022.

The Tax Court of Canada found that the Minister established on a balance of probabilities that the assessment was mailed on June 8, 2017, and the Appellant failed to rebut this presumption.

The motion was granted and the appeal was quashed.

The applicant sought an extension of time to file a notice of objection for its 2018 taxation year.

The applicant had filed a SR&ED claim that the CRA lost, and later argued that the original claim or a subsequent letter resubmitting the claim constituted a notice of objection or an application for an extension of time.

The Tax Court dismissed the application, finding that a SR&ED claim is not a notice of objection, one cannot object to a nil assessment, and the subsequent letter did not meet the requirements for an extension of time application under the Income Tax Act.