McArthur J. stated (at para. 8):
Having gone through a separation from his spouse and moving out of the family, he did not receive or open the June 2, 2009 confirmation until August 20, 2009. It was far too complex for him to prepare a Notice of Appeal. Having a few days left to meet the 90 day 169(1) time limit, he called his lawyer who referred him to a tax lawyer who was out of town until mid September 2009. He then called and spoke to an officer of the Court advising him that he wanted to appeal. He was sent an email package from which he concluded he had an additional 365 days within which to appeal. I accept these actions as satisfying clause 167(5)(b)(i)(B).
The taxpayer also had a criminal charge to contend with, as well as health problems and a lack of funds with which to retain a tax lawyer.