Carcone v. The Queen, 2012 DTC 1032 [at at 2651], 2011 TCC 550 -- summary under Subsection 244(10)

The taxpayer's application to extend the period to file notices of objection was denied because the period had not yet commenced. The Minister was unable to prove that a notice of assessment had been communicated to the taxpayer. Apart from the taxpayer's own evidence indicating that no such communication had been received, the Minister had not met the requirements to rely on s. 244(10) - the CRA officer testifying was not the officer in charge of the taxpayers' records. The officer's testimony regarding whether the notices of assessment had been mailed was therefore disregarded as hearsay.