Aztec Industries Inc. v. Canada
A-405-94
Hugessen J.A.
6/4/95
9 pp.
Application to review decision of Tax Court of Canada denying taxpayer's application to extend time for filing notices of objection -- Application for extension of time to be made one year after expiration of time otherwise limited by Act for serving notice of objection under Income Tax Act, s. 166.2(5) -- Date from which calculation of time must be reckoned "day of mailing of notice of assessment" under Act, s. 165(1) -- No evidence in record before Tax Court Judge Minister had issued and mailed relevant notices of assessment -- Finding of fact unsupported by evidence error of law -- Burden of proving existence of notice, date of mailing on Minister -- Minister failing in proof -- No evidence notice of assessment sent to taxpayer -- Tax Court Judge approaching matter as though burden of proof on taxpayer from outset -- Right to dismiss application for extension of time but should have done so on different ground -- Application for judicial review allowed -- Matter remitted to Tax Court so that application for extension of time dismissed on grounds Minister failed to prove existence, date of mailing of notices of assessment -- Income Tax Act, S.C. 1970-71-72, c. 63, ss. 165(1) (as am. by S.C. 1994, c. 7, Sch. II, s. 138), 166.2(5) (as enacted idem, s. 139).