I’ve said it before, and I’ll say it again: the procedural rules for tax disputes are strict: they do not leave room for what is “fair”. In Hess v. R, 2011 TCC 387, the taxpayer, it might have been argued, filed an objection to a notice of assessment issued in 2003. The CRA, however, reassessed the taxpayer for the same year in 2006, and the taxpayer took no action in respect of the subsequent reassessment until 2009. Justice Woods responded to the fairness argument as follows:
[8] As for the original assessment dated July 31, 2003, it is no longer possible for Mr. Hess to appeal this assessment because it was nullified when the reassessment was issued. It is only the [2006] reassessment that can be disputed.
…
[12] It is not open to me to provide the relief that Mrs. Hess [the taxpayer’s agent] seeks. I have no doubt that Mrs. Hess tried her best to preserve her husband’s appeal rights, but this is not a sufficient reason to grant the relief sought. The time limits in the Act are strict and the Court is not permitted to waive them on grounds of fairness: Bormann v R, 2006 FCA 83 (CanLII), 2006 FCA 83, 2006 DTC 6147.
