The taxpayers filed s. 216(4) undertakings in respect of their 2007 taxation year, but did not file returns until 21 July 2013. D'Auray J found that the taxpayers were late for the six-month deadline period, and that the Minister was entitled to refuse to process their returns (although the Minister did have the discretion under s. 220(3) to extend the deadlines). The wording in s. 216(4) does not allow for a "liberal interpretation" of the deadline.
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deadline not extended
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336327
Extra import data
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