Lambo v. The Queen, 2011 DTC 1236 [at at 1364], 2011 TCC 293 -- summary under Section 166.1

By services, 28 November, 2015

Little J. granted the taxpayer's s. 166.1 application. The taxpayer had filed a notice of objection within the ordinary objection period, and did not file her objection within that period only because she had been misled by a CRA Chief of Appeals to believe that she was supposed to wait to be contacted by a CRA officer before proceeding. Moreover CRA had mailed the Taxpayer's notices of reassessment to her former address. In the circumstances, denying the taxpayer's extension would be unconscionable.

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