The applicant applied for an extension of time to file a notice of appeal concerning a notice of confirmation and a notice of objection concerning a notice of assessment for GST reporting periods.
The applicant argued that the notices were sent to incorrect addresses.
The Minister failed to provide sufficient evidence that the notices were sent to the correct address on file.
The Tax Court granted the application, allowing the notice of appeal to be filed for the first six reporting periods and returning the notice of objection for the last two reporting periods to the Minister for reconsideration.
