A letter sent to the Registrar beyond the 90-day period stating "we wish to appeal" was found by the Tax Court not to be an application for extension of time. Heald, J. in the Court of Appeal stated: "Once it has been found that there has been no application made for an extension of time, the question of whether or not it would be just and equitable to grant an extension does not arise."
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334979
Extra import data
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"field_legacy_header": "<strong><em>Minuteman Press of Canada Co. Ltd. v. MNR</em></strong>, 88 DTC 6278, [1988] 1 CTC 440 (FCA)",
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