- Parties: The appellant was Nichola Antrobus. The respondent was His Majesty the King.

- Subject Matter: The appellant claimed a new housing rebate under Part IX of the Excise Tax Act, 1985 in connection with properties that she purchased in 2016–17. Notices of reassessment dated July 14, 2017 and Jan. 4, 2018 denied her claims. She applied for extensions of time to file notices of objection to the two reassessments. The Tax Court of Canada dismissed her applications for extensions. She challenged the Tax Court’s judgment. She argued that the Tax Court erred in failing to recognize that her communications with the Canada Revenue Agency amounted to a notice of objection.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal. The appeal court saw no reviewable errors in and saw evidentiary support for the Tax Court’s conclusion that the appellant failed to file a notice of objection to the reassessments. The appeal court held that the Tax Court properly described the issue as whether the appellant filed a notice of objection within the relevant 90-day period or made a request to the Minister of National Revenue for an extension of time to file the notice within the relevant one-year period.

- Date: The hearing was set on Sept. 4, 2024. The court released its decision on Sept. 12, 2024.

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

- Amount: The appeal court awarded no costs.