Federal Appeal


Tax

Income tax

Administration and enforcement

Despite evidentiary issues, affidavits provided evidence on which Tax Court was fully entitled to rely

Taxpayer applied under s. 167 of Income Tax Act for orders extending time for her to file notices of appeal from reassessments for her 2003 and 2004 taxation years. Taxpayer asserted that she did not receive notices of reassessment for 2003 and 2004 that were in issue, she did not file notices of objection to those reassessments and she did not receive related notices of confirmation that Canada Revenue Agency stated were sent to her. Application was dismissed. Tax Court of Canada found, based on its consideration of all of evidence, that on balance of probabilities Minister of National Revenue had sent notices of reassessment on one of two dates in March 2009. Tax Court ultimately found that taxpayer was not credible in her assertion that notices were not sent, that taxpayer’s accountant had filed notices of objection, and that reassessments were subsequently confirmed. Taxpayer appealed. Appeal dismissed. It was agreed that affidavit evidence submitted by Minister could have been more definitive. Despite evidentiary issues, affidavits provided evidence on which Tax Court was fully entitled to rely. Tax Court made no reviewable error in finding that notices were sent.

Gratl v. Canada (2019), 2019 CarswellNat 25, 2019 FCA 3, Wyman W. Webb J.A., Donald J. Rennie J.A., and J.B. Laskin J.A. (F.C.A.).

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