A taxpayer who missed the deadline to file an appeal to the Tax Court of Canada can apply to the Court to ask for a time extension.
An application for extension of time to file a notice of appeal is made by filing with the registrar:
- 3 copies of the application; and
- 3 copies of the notice of appeal.
What Should the Application Contain?
The application asking the Tax Court of Canada to extend the time to file a notice of appeal must set out the reasons why the appeal was not instituted in time. In other words, the taxpayer must explain to the Court why he was late in filing the notice of appeal.
Specifically, the taxpayer must address whether he applied within one year from the deadline to appeal to the Tax Court of Canada. Beyond this one year limit, the taxpayer is out of luck. If the taxpayer is within the one year limit, he must demonstrate that:
- within the time period he had to appeal to the Tax Court of Canada, he was either:
- unable to act or to instruct someone else to act on his behalf, or
- had a bona fide intention to appeal;
- in light of the reasons that he gave, it would be just and equitable to grant the application;
- he applied to the Tax Court of Canada as soon as circumstances permitted; and
- there are reasonable grounds for the appeal.
Last updated: October 5, 2015