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Date: 19980130 Docket: APP-355-97-IT BETWEEN: JOSEPH OLIVIERA, Applicant, and HER MAJESTY THE QUEEN, Respondent. Reasons for Order G. Tremblay, J.T.C.C. [1]The facts as proved before this Court are as follows: On January 31, 1997, the applicant was assessed in respect of additional income for the 1994 and 1995 taxation years. The assessor initially asked the applicant for information by sending him a letter dated October 10, 1995, requesting a meeting with him and permission to examine his books and records. [2]Since no reply was received, another letter to the same effect was sent to the applicant on April 4, 1996. That letter was not answered, and a third letter was therefore sent to him on June 26, 1996, to obtain information about his business, Marché aux Puces St-Zotique. No reply was received. [3]Finally, a fourth letter was sent to him on November 8, 1996, informing him of the increase in his income: Marché aux Puces St-Zotique 1994 1995 $30,000 $30,000 The four letters were filed as Exhibit I-1. The applicant admitted receiving them. [4]The assessments (Exhibit I-2) were made on January 31, 1997. [5]The applicant remembered receiving the notices of assessment. He put them aside and forgot about them. The 90-day time limit set out in subparagraph 165(1)(a)(ii) of the Income Tax Act (hereinafter “the Act”) ended on May 1, 1997. [6]During that entire period, the applicant did not show any intention to object. It was not until May 20, 1997, that he filed a notice of objection to the assessments with the respondent. Because the notice of objection was filed late, the respondent refused to accept it. [7]On September 11, 1997, the applicant filed an application with the Tax Court of Canada to extend the time for filing a notice of objection. [8]According to subparagraph 166.2(5)(b)(i) of the Act, one of the prerequisites for granting an application to extend time is the following: 166.2(5) When application to be granted. . . . (b) the taxpayer demonstrates that (i) within the time otherwise limited by this Act for serving such a notice or making such a request, as the case may be, the taxpayer (A) was unable to act or to instruct another to act in the taxpayer’s name, or (B) had a bona fide intention to object to the assessment or make the request, [9]Nothing in the evidence showed that such a situation or intention existed. Conclusion [10]For the above reasons, the application is dismissed. “Guy Tremblay” J.T.C.C. Québec, Canada, this 30th day of January 1998. [OFFICIAL ENGLISH TRANSLATION] Translation certified true on this 7th day of May 1998. Mario Lagacé, Revisor |
SOURCE: http://decision.tcc-cci.gc.ca/en/1998/html/1998tccapp35597.html | Generated on 2003-05-08 |