Hanson v. The Queen

Hanson v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2013-10-25
Neutral citation
2013 TCC 341
File numbers
2013-3326(IT)APP
Judges and Taxing Officers
Judith Woods
Subjects
Income Tax Act
Decision Content
Docket: 2013-3326(IT)APP
BETWEEN:
FITZROY HANSON,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Application heard on October 25, 2013 at Toronto, Ontario
By: The Honourable Justice Judith M. Woods
Appearances:
For the Applicant:
The Applicant himself
Counsel for the Respondent:
Alisa Apostle
____________________________________________________________________
ORDER
The application for an Order extending the time for serving notices of objection with respect to assessments under the Income Tax Act for the 2005 and 2006 taxation years is dismissed.
Signed at Ottawa, Ontario this 28th day of October 2013.
“J. M. Woods”
Woods J.
Citation: 2013 TCC 341
Date: 20131028
Docket: 2013-3326(IT)APP
BETWEEN:
FITZROY HANSON,
Applicant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR ORDER
Woods J.
[1] Fitzroy Hanson brings an application for an order extending the time to file notices of objection relating to assessments under the Income Tax Act for the 2005 and 2006 taxation years.
[2] The assessments involve the disallowance of credits for charitable donations pursuant to a program called “Global Learning Donation Program.”
[3] The respondent submits that the extensions should not be granted because the applicant did not apply for an extension of time with the Minister of National Revenue within the one year from expiry of the deadline for filing objections.
[4] The circumstances of this case are sympathetic. Mr. Hanson was dealing with very difficult family circumstances during part of the time period at issue. In addition, he and his spouse testified that they had signed notices of objection and had received assurances from the representative of Global Learning that they would be filed. There is no record of the objections having been sent and the representative appears to be refusing to speak to Mr. Hanson. It appears that the Hansons are being left out to dry by the representative.
[5] Despite the sympathetic circumstances, I must disallow the application because the strict deadline set out in the legislation has not been satisfied. The requirement is set out in s. 166.2(5)(a) which reads:
166.2 (5) When application to be granted - No application shall be granted under this section unless
(a) the application was made under subsection 166.1(1) [application for extension to Minister] within one year after the expiration of the time otherwise limited by this Act for serving a notice of objection or making a request, as the case may be; and
[…]
[6] In this case, the deadlines for applying to the Minister for an extension of time were January 26, 2010 and March 30, 2011, for the 2005 and 2006 taxation years, respectively. Based on the evidence that was presented, I cannot conclude that those deadlines were satisfied.
[7] Parliament has provided for strict deadlines for the filing of objections and extensions of time. The deadlines cannot be extended by this Court for any reason, however sympathetic. The applicable principle is set out in Grunwald v The Queen, 2005 FCA 421, at paragraph 46.
[46] […] Her applications to extend time to serve the notices of objection had to be filed with the Minister within one year of April 5, 2001, namely, on or before April 5, 2002. They were not filed until June 26, 2003. The Minister and therefore McArthur J. were without jurisdiction to grant Ms. Grunwald's extension applications and McArthur J. correctly dismissed her appeals.
[8] The application will be dismissed.
Signed at Ottawa, Ontario this 28th day of October 2013.
“J. M. Woods”
Woods J.
CITATION: 2013 TCC 341
COURT FILE NO.: 2013-3326(IT)APP
STYLE OF CAUSE: FITZROY HANSON and
HER MAJESTY THE QUEEN
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: October 25, 2013
REASONS FOR ORDER BY: The Honourable Justice J.M. Woods
DATE OF ORDER: October 28, 2013
APPEARANCES:
For the Applicant:
The Applicant himself
Counsel for the Respondent:
Alisa Apostle
COUNSEL OF RECORD:
For the Applicant:
Name: n/a
Firm:
For the Respondent: William F. Pentney
Deputy Attorney General of Canada
Ottawa, Ontario