The Respondent brought a motion to quash the Appellant's appeal of reassessments for the 2015, 2016, and 2017 taxation years.
The Respondent argued that because the Appellant had previously filed and then discontinued a late-filed appeal concerning the same reassessments, subsection 16.2(2) of the Tax Court of Canada Act deemed the appeal dismissed and extinguished the Appellant's right to appeal.
The Court dismissed the motion, finding that because the previous appeal was late-filed without an extension, the Court lacked jurisdiction over it, and therefore its discontinuance could not extinguish the Appellant's substantive right to dispute the reassessments in a properly instituted subsequent appeal.
