So a nifty case came out of TCC in October (Burke V. The King). This is hugely summarized (and probably written poorly.) But here we go:
- Guy filed some tax stuff.
- Guy got reassessed by CRA.
- Guy files Notice Of Appeal with Tax Court Of Canada.
Did you catch the glaring error?
No Notice Of Objection was filed. Oops.
A Notice Of Objection has to be filed within 90 days of a reassessment date, or one year from the normal filing due date, whichever is later. And if you miss the deadline, you can apply for an extension! (Because who doesn’t love more paperwork, amirite?)
So in this case, Mr Burke skipped that step. And the judge, Justice Gagnon, said effectively said “Do not pass go, do not collected $100. Request for appeal denied.”
Notice Of Objections are important. They are part of The Process. If you skip them, you aren’t following The Process, CRA gets grumpy, and then you lose. Remember to file them.
Check out the ruling here.