Woods J confirmed that the taxpayer's failure to apply in time for an extension to file a Notice of Objection meant that her appeal must fail. The taxpayer's explanations about the complexity of her tax affairs were ultimately irrelevant, as s. 166.2(5)(a) does not allow relief on the basis of fairness alone (para. 9).
Topics and taglines
Tagline
no fairness relief
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334967
Extra import data
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"field_legacy_header": "<strong><em>Palubjak v. The Queen</em></strong>, 2013 DTC 1232 [at 1272], 2013 TCC 285 <strong>[no fairness relief]</strong>",
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