The applicant corporation applied for an extension of time to file a notice of appeal regarding a GST/HST reassessment under section 305 of the Excise Tax Act.
The respondent opposed the application, arguing the applicant failed to meet the statutory conditions.
The Tax Court of Canada found that the applicant had a bona fide intention to appeal, that it was just and equitable to grant the application, that the application was made as soon as circumstances permitted, and that there were reasonable grounds for appealing.
The application for an extension of time was granted.
