Extension of Time to Appeal

A request to the Tax Court of Canada for permission to file a Notice of Appeal after the 90-day deadline has passed. The application must be made within one year after that deadline expired, and the taxpayer must show they intended to appeal within the original period, that it would be just and equitable to grant the extension, that they applied as soon as circumstances allowed, and that the appeal has reasonable grounds. It is a safety net, not a substitute for filing on time.