Words and Phrases - "acte ou formalité"
Canada v. Csak, 2025 FCA 60
The taxpayer challenged an assessment of her under s. 160(2) respecting unpaid tax of her late husband for inter alia his 1989 taxation year on the grounds that the CRA assessment of her husband for that year was statute-barred given that CRA had received a waiver on the Monday immediately following the expiry of the normal reassessment period on the previous day.
In reversing the Tax Court’s finding that s. 26 of the Interpretation Act had not extended the time for the receipt by CRA of the waiver to that Monday, Biringer JA stated (at paras. 42 – 44, 47):
There is nothing in the text to suggest a limitation on the type of thing (acte ou formalité) to which the provision applies or that there be the loss of a right. …
Section 26 is a remedial provision. It provides relief when the time limit for doing a thing expires on a holiday, allowing the thing to be done on the next day that is not a holiday. …
I am satisfied that the filing of a waiver is the “doing of a thing” for the purposes of section 26 … .
… I do not view the time limited for filing a waiver as conceptually different for this purpose from the deadlines for filing a notice of objection or notice of appeal … . The Tax Court has applied section 26 … to extend the time for filing both … .
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Abuse of Process | not an abuse of process for taxpayer, in appealing a s. 160(2) assessment, to raise a statute-barring issue that had not been raised in the transferor’s tax appeal | 289 |
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(2) | a s. 160 challenge confirmed on the basis that a TCC judgment of the transferor was incorrect | 212 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 26 | s. 26 extended the time for filing a waiver to the Monday following the expiry of the normal reassessment period on the Sunday | 262 |