- Parties: The appellant was Comme Corporation. The respondent was His Majesty the King.

- Subject Matter: The appellant applied to the Minister of National Revenue to extend the time for it to object to an assessment under the Excise Tax Act, 1985. The appellant then brought an application asking the Tax Court of Canada to grant its application or to allow it to commence an appeal before the Tax Court. The Tax Court dismissed the application. The appellant challenged the Tax Court’s decision.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal with costs. The appeal court held that the Tax Court judge did not err in dismissing the appellant’s application for an extension of time to file an appeal with the Tax Court. Since the appellant only applied after Mar. 16, 2016 to the Minister to request an extension of time to object to the reassessment, the Tax Court had no basis to grant the extension, the appeal court explained. Also, the time period to commence an appeal to the Tax Court did not commence because the appellant did not file a valid notice of objection, the appeal court added.

- Date: The hearing was set on Mar. 5, 2024. The court released its decision on Mar. 5, 2024.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: No financial award was specified.