APPLICATION UNDER SECTION 167
OF THE INCOME TAX ACT (APPEAL) NO. APP-243-98-IT
BETWEEN:
JAMES HEWITT PEACH,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
Application heard on common evidence with the application of Theresia Anne Peach (APP-242-98-IT) on September 24, 1998, at Vancouver, British Columbia, by
the Honourable Judge C.H. McArthur
Appearances
For the Applicant: The Applicant himself
Counsel for the Respondent: W. Petersmeyer
ORDER
Upon application for an Order extending the time within which an appeal made under the Income Tax Act for the 1992, 1993 and 1995 taxation years may be instituted;
And upon hearing what was alleged by the parties;
The application is dismissed.
Signed at Ottawa, Canada, this 2nd day of October 1998.
|
"C.H. McArthur" |
J.T.C.C.
Date: 19981002
Docket: App-243-98-IT
BETWEEN:
JAMES HEWITT PEACH,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR ORDER
McArthur, J.T.C.C.
[1] This is an application by James Hewitt Peach for an order extending the time to:
(a) appeal his 1992 and 1993 taxation years; and
(b) file an objection to his 1995 taxation year.
[2] With respect to (a) taxation years 1992 and 1993;
- The Minister of National Revenue (the "Minister") assessed the Applicant for the 1992 and 1993 taxation years by Notices of Assessment dated and mailed to him on July 19, 1995 and February 29, 1996 respectively.
- The Applicant served on the Minister a Notice of Objection to the July 19, 1995 assessment for the 1992 taxation year on August 31, 1995.
- The Applicant did not serve on the Minister a Notice of Objection to the reassessment for the 1993 taxation year pursuant to subsection 165(1) of the Income Tax Act (the "Act").
- In response to the Notice of Objection dated August 31, 1995 for the 1992 taxation year, the Minister confirmed the assessment for the 1992 and 1993 taxation years by Notice of Confirmation dated and mailed to the Applicant on June 5, 1996.
- The Application for an extension of time within which to serve on this Court a Notice of Appeal for the 1992, 1993 and 1995 taxation years was filed with this Court on June 17, 1998.
- The Applicant did not serve on this Court a Notice of Appeal to the June 5, 1996 Notice of Confirmation for the 1992 and 1993 taxation years within the time limited by subsection 169(1) of the Act.
[3] With respect to (b) taxation year 1995;
- The Minister reassessed the Applicant for the 1995 taxation year on February 20, 1997.
- The Applicant did not serve a Notice of Objection pursuant to subsection 165(1).
[4] With respect to (a) 1992 and 1993 taxation years, the Minister sent a Notice of Confirmation on June 5, 1996.
[5] Pursuant to section 169 of the Act, the Applicant had 90 days after confirmation by the Minister to appeal which he failed to do. He then had pursuant to subsection 167(5) one year to make an application for an extension of time to appeal and failed to do so. I have no jurisdiction to extend that time and refer to Taubler v. M.N.R., 87 DTC 393.
[6] Similarly for 1995, the Applicant had a total of one year and 90 days to make an application to this Court for an order extending the time limited to file a Notice of Objection (section 165 - subsection 166.1(7)) and failed to do so. I have no jurisdiction to extend the time further than what is provided for in subsection 166.1(7) and refer to Lapointe-Fisher Nursing Home, Limited v. M.N.R., 86 DTC 1357.
[7] The application is dismissed.
Signed at Ottawa, Canada, this 2nd day of October 1998.
|
"C.H. McArthur" |
J.T.C.C.
COURT FILE NO.: APP-243-98-IT
STYLE OF CAUSE: James Hewitt Peach and M.N.R.
PLACE OF HEARING: Vancouver, British Columbia
DATE OF HEARING: September 24, 1998
REASONS FOR JUDGMENT BY: the Honourable Judge C.H. McArthur
DATE OF JUDGMENT: October 1, 1998
APPEARANCES:
For the Appellant: J.H. Peach (Agent)
Counsel for the Respondent: W. Petersmeyer
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent: Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, Canada