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Motion to quash appeal of 2008 taxation year granted due to failure to file Notice of Objection.
The respondent brought a motion to quash the appellant's appeal of her 2008 taxation year on the basis that she had not filed a Notice of Objection.
The motion was determined in writing after the appellant failed to respond.
The Tax Court of Canada found that no Notice of Objection had been filed for the 2008 taxation year and quashed the appeal for that year, while allowing the appeals for 2005, 2006, and 2007 to continue to trial.
Judicial review dismissed; CRA reasonably found applicant ineligible lacking proof of self-employment income.
The applicant sought judicial review of a Canada Revenue Agency decision determining she was ineligible for the Canada Recovery Benefit and Canada Recovery Sickness Benefit.
The officer found the applicant failed to prove she earned at least $5,000 in self-employment income from selling her artwork in cash, as she provided insufficient documentary evidence.
The Federal Court dismissed the application, finding the officer's decision reasonable under the Vavilov framework, noting the applicant refused to provide client contact information or other typical business records to substantiate her handwritten receipts.
