The CRA is generally pretty generous when it considers taxpayer applications to extend the time for filing an objection, but there are limits to that generosity, and the Tax Court will often respect those limits. In FOOi Inc. v R, 2023 TCC 176, the taxpayer applied to the Court under section 166.2 for an order extending the time for filing an objection. Unfortunately for the taxpayer, it had not filed an objection or applied to extend the time for filing the objection. The CRA lost documents sent by the taxpayer’s accountant, but the accountant, rather than objecting to the related assessment or applying to extend the time for filing the objection, re-sent the misplaced materials instead. The Court dismissed the 166.2 application after finding that the documents that had been re-sent and other related correspondence from the accountant were not an objection or an application to extend the time for filing the objection.
