Published: March 17, 2020
Last Updated: April 13, 2020
The decision of the Tax Court of Canada in the case of Carrier v The Queen confirms that a Notice of Objection that was not filed on time due to an accountant being busy during tax season will not be accepted later.
Disclaimer:
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."