The self-represented applicant sought an extension of time to file a Notice of Objection regarding the disallowance of a GST/HST New Housing Rebate.
The applicant argued she never received the Notice of Re-assessment because she had moved and not updated her address with the Canada Revenue Agency.
The Tax Court of Canada dismissed the application, finding that the Agency proved on a balance of probabilities that the Notice was mailed to the applicant's only known address, triggering the statutory presumption of receipt.
As the applicant failed to object within the mandatory time limit, the Court lacked jurisdiction to grant the extension.
