Section 305 — Excise Tax Act: Extension of time to appeal

Where no appeal to the Tax Court under section 306 has been instituted within the time limited by that provision for doing so, a person may make an application to the Tax Court for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose such terms as it deems just. An application made under subsection (1) shall set out the reasons why the appeal to the Tax Court was not instituted within the time otherwise limited by this Part for doing so. An application made under subsection (1) shall be made by filing in the Registry of the Tax Court, in accordance with the provisions of the Tax Court of Canada Act , three copies of the application accompanied by three copies of the notice of appeal. After receiving an application made under this section, the Tax Court shall send a copy of the application to the office of the Deputy Attorney General of Canada. No order shall be made under this section unless the application is made within one year after the expiration of the time otherwise limited by this Part for appealing; and the person demonstrates that within the time otherwise limited by this Part for appealing, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to appeal, given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, the application was made as soon as circumstances permitted it to be made, and there are reasonable grounds for appealing from the assessment.