Ryan Allen

The appellant appealed reassessments under the Excise Tax Act for unremitted GST and disallowed input tax credits related to modular buildings leased to a mining company to house its workers.

The Tax Court of Canada found that the supply of the rooms to the workers was an exempt supply because the workers occupied them free of charge.

Consequently, the appellant was deemed to have given possession of the buildings for the purpose of occupancy as a place of residence, triggering the self-supply rules.

The appeal was dismissed, confirming the GST liability and the disallowance of the input tax credits.

The applicant sought an extension of time to appeal GST assessments for reporting periods in 2009, 2010, 2011, and 2012.

The applicant filed the application more than 400 days after the 90-day time limit had expired, citing the failure of his accountant to file a report.

The Tax Court of Canada dismissed the application, finding that the applicant failed to demonstrate a bona fide intention to appeal within the 90-day period or that he was unable to act.

The Court also found that the applicant did not establish that it would be just and equitable to grant the extension given the lack of evidence regarding the accountant's alleged negligence and the applicant's own lack of diligence.