Section 166.2 — Income Tax Act: Extension of time by Tax Court

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 the Minister has refused the application, or 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. 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). The Tax Court of Canada shall send a copy of each application made under this section to the office of the Commissioner of Revenue. 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. No application shall be granted under this section unless 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 the taxpayer demonstrates that 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 was unable to act or to instruct another to act in the taxpayer’s name, or had a bona fide intention to object to the assessment or make the request, 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 the application was made under subsection 166.1(1) as soon as circumstances permitted.