The applicant applied for an extension of time to file a notice of appeal from the reassessment of her 2011 and 2012 taxation years.
The applicant missed the statutory deadline to appeal, but argued that she relied on misleading correspondence from the Canada Revenue Agency indicating her notice of objection was still under review.
The Tax Court of Canada dismissed the application, holding that it is a statutory court without equitable jurisdiction to extend the strict time limits set out in section 167 of the Income Tax Act, even where the delay was caused by incorrect information provided by the CRA.
