If you missed the deadline to file an appeal to the Tax Court of Canada, you can apply to the Court 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, you must explain to the Court why you were late in filing the notice of appeal.

Specifically, you must address whether you applied within one year from the deadline to appeal to the Tax Court of Canada. Beyond this one year limit, you’re out of luck.

If you’re within the one year limit, you must then demonstrate that:

• within the time period you had to appeal to the Tax Court of Canada, you were either:
  • unable to act or to instruct someone else to act on your behalf, or
  • had a bona fide intention to appeal;
• in light of the reasons that you gave, it would be just and equitable to grant your application;
• you applied to the Tax Court of Canada as soon as circumstances permitted; and
• there are reasonable grounds for the appeal.

NEXT – WHAT FACTORS TO CONSIDER BEFORE APPEALING TO THE TAX COURT OF CANADA?

Last updated: October 5, 2018