The applicant applied for an extension of time to file an appeal regarding Canada Pension Plan assessments for the 2015, 2018, and 2019 taxation years.
The Tax Court of Canada dismissed the application.
For 2015, no appealable decision was issued because the initial appeal to the Minister was late.
For 2018, there was no CPP assessment to appeal.
For 2019, the application for an extension of time was filed beyond the strict 180-day statutory deadline.
