PART I — Income Tax · DIVISION I — Returns, Assessments, Payment and Appeals · General

Extension of time by Tax Court

Not yet annotated · Text current to 2026-06-21 · section last amended 2005-12-12

Current text

A taxpayer who has made an application under subsection 166.1 may apply to the Tax Court of Canada to have the application granted after either

(a)

the Minister has refused the application, or

(b)

90 days have elapsed after service of the application under subsection 166.1(1) and the Minister has not notified the taxpayer of the Minister’s decision,

but no application under this section may be made after the expiration of 90 days after the day on which notification of the decision was mailed to the taxpayer.

How application made

(2)

An application under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the documents referred to in subsection 166.1(3) and three copies of the notification, if any, referred to in subsection 166.1(5).

Copy to Deputy Minister

(3)

The Tax Court of Canada shall send a copy of each application made under this section to the office of the Commissioner of Revenue.

Powers of Court

(4)

The Tax Court of Canada may grant or dismiss an application made under subsection 166.2(1) and, in granting an application, may impose such terms as it deems just or order that the notice of objection be deemed to have been served on the date of its order.

When application to be granted

(5)

No application shall be granted under this section unless

(a)

the application was made under subsection 166.1(1) within one year after the expiration of the time otherwise limited by this Act for serving a notice of objection or making a request, as the case may be; and

(b)

the taxpayer demonstrates that

(i)

within the time otherwise limited by this Act for serving such a notice or making such a request, as the case may be, the taxpayer

(A)

was unable to act or to instruct another to act in the taxpayer’s name, or

(B)

had a bona fide intention to object to the assessment or make the request,

(ii)

given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and

(iii)

the application was made under subsection 166.1(1) as soon as circumstances permitted.

Source: Justice Laws Website. Not an official version.

Historic text

Immediately preceding version, in force from 2004-08-31 to 2005-12-11:

Show the text in force 2004-08-31 to 2005-12-11

Extension of time by Tax Court

166.2 (1) A taxpayer who has made an application under subsection 166.1 may apply to the Tax Court of Canada to have the application granted after either
- (a) the Minister has refused the application, or
- (b) 90 days have elapsed after service of the application under subsection 166.1(1) and the Minister has not notified the taxpayer of the Minister’s decision,
but no application under this section may be made after the expiration of 90 days after the day on which notification of the decision was mailed to the taxpayer.
How application made
(2) An application under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the documents referred to in subsection 166.1(3) and three copies of the notification, if any, referred to in subsection 166.1(5).
Copy to Deputy Minister
(3) The Tax Court of Canada shall send a copy of each application made under this section to the office of the Commissioner of Customs and Revenue.
Powers of Court
(4) The Tax Court of Canada may grant or dismiss an application made under subsection 166.2(1) and, in granting an application, may impose such terms as it deems just or order that the notice of objection be deemed to have been served on the date of its order.
When application to be granted
(5) No application shall be granted under this section unless
- (a) the application was made under subsection 166.1(1) within one year after the expiration of the time otherwise limited by this Act for serving a notice of objection or making a request, as the case may be; and
- (b) the taxpayer demonstrates that
  - (i) within the time otherwise limited by this Act for serving such a notice or making such a request, as the case may be, the taxpayer
    - (A) was unable to act or to instruct another to act in the taxpayer’s name, or
    - (B) had a bona fide intention to object to the assessment or make the request,
  - (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and
  - (iii) the application was made under subsection 166.1(1) as soon as circumstances permitted.

[NOTE: Application provisions are not included in the consolidated text
see relevant amending Acts and regulations.]
1994, c. 7, Sch. II, s. 139, c. 13, s. 7
1999, c. 17, s. 167
2000, c. 30, s. 171
2001, c. 17, s. 264

This version on Justice Laws

Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 166.2 links to the one before it.

Enacting and amending legislation

1994, c. 7, Sch. II, s. 139, c. 13, s. 7; 1999, c. 17, s. 167; 2000, c. 30, s. 171; 2001, c. 17, s. 264; 2005, c. 38, s. 140

Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.

Cross-references

This section refers to

s. 166.1

References are generated from the statutory text and list other sections of the Act only.

Citation

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 166.2.