You missed your status hearing and your case was dismissed. (The Court had your wrong address.) When the Crown sent you its bill of costs, you paid it, but sought legal advice to have the dismissal set aside so that you could continue your Tax Court appeal. It took you 18 months to file your request to have the judgment against you set aside and you ask the Court to extend the 30-day deadline for that request (because otherwise, you’re too late.) Are you too late? No, said Justice Rossiter, giving a very liberal extension of time to the taxpayer.
See TCC General Procedure rules 12 and 140(2).
“[11] In Tomas v. Her Majesty the Queen, 2007 FCA 86 (CanLII), 2007 FCA 86, the Federal Court of Appeal noted that the factors generally considered on the applications for extension of time include:
(1) a continuing intention to pursue the appeal;
(2) the appeal has some merit;
(3) there is no prejudice to the Respondent arising from the delay; and
(4) a reasonable explanation is given for the delay.
“[12] In Farrow v. Her Majesty the Queen, 2003 TCC 885 (CanLII), 2003 TCC 885, Chief Justice Donald Bowman, as he then was, similarly discussed the principles the Tax Court of Canada should consider in determining whether to set aside a Judgment. Chief Justice Bowman held that the application should be made as soon as possible after a Judgment comes to the knowledge of the Appellant, though mere delay is not a bar unless it is wilful or results in prejudice to the opposing party. Further the Affidavit supporting the application should explain the delay in making the application and finally, the application must disclose an arguable appeal.”