Can an extension of time to file a notice of appeal under s. 84(1) of the Assessment Guidelines be extended?

Thus, while s. 84(1) allows for an extension of time to file a notice of appeal, that right is not unconditional. There are two conditions under s. 84(1) for an appeal period to be extended. First, an appellant must show that the notice of appeal was filed within 60 days from service of the notice of assessment upon the appellant by the Director of Assessment: see Kelly v. Director of Assessment, 2006 NSUARB 50. Second, even if the notice of assessment was filed by the appellant within 60 days from service of the notice of assessment by the Director, an appellant must also show that he or she was “prevented by absence, illness or other sufficient cause from appealing from the assessment.”