McGowan v. Canada
A-663-93
Stone, McDonald JJ.A.
19/5/95
5 pp.
Application for judicial review of Tax Court of Canada order -- MNR having mailed applicant notice of assessment for 1986 tax year on February 21, 1992, another notice of assessment for 1987 tax year in December 1991 -- Applicant claiming not having received either notice -- No evidence to rebut s. 244(15) presumption notice of assessment made on date mailed-Prescribed time period in which to serve Minister with notices of objection expired -- By letter dated November 2, 1992, Minister denied application for extension of time in which to serve notice of objection -- Applicant not submitting application for extension of time to Tax Court of Canada within 90 days of Minister's decision, as required by Income Tax Act, s. 166.2(1) -- Missing vital prescription period -- Applicant not presenting evidence or offering explanation to Tax Court of Canada as to why 90-day time limit could not be honoured -- Trial Judge properly rejecting application in accordance with s. 166.2(1) -- "Triggering date" for 90-day prescription period, November 2, 1992, not in dispute-Applicant not submitting application within 90 days of that date-Application dismissed -- Income Tax Act, S.C. 1970-71-72, c. 63, ss. 166.2(1) (as enacted by S.C. 1994, c. 7, Sch. II, s. 139), 244(15).