Taxpayer was not prejudiced by short delay in being served

Minister of National Revenue filed reply to taxpayer’s notice of appeal with court within required time limits. Minister did not serve reply on taxpayer within time due to inadvertence. Minister served reply on taxpayer one week after due date. Taxpayer brought motion for summary judgment for Minister’s failure to serve reply in time. Minister brought cross-motion to extend deadline for service of reply. Motion dismissed and cross-motion granted. Taxpayer’s motion was without merit. Rule 6(2) of Tax Court of Canada Rules (Informal Procedure) did not provide sanction if reply was not served within time limits after filing with court. There was no reason to grant summary judgment. Delay was one week, but Minister acted immediately to cure default, and taxpayer had already obtained copy from court within two days of deadline. Taxpayer was not prejudiced by short delay in being served.

Jackson v. The Queen (2019), 2019 CarswellNat 1018, 2019 CarswellNat 1205, 2019 TCC 63, 2019 CCI 63, F.J. Pizzitelli J. (T.C.C. [Informal Procedure]).

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