{'index': 11, 'text': 'Would things have been different had the CRA, on March 17, 2021, not suggested to Mr. Campbell that he file notices of objection but, instead, reminded Mr. Campbell that he had just over two weeks to file an application with the Court to extend time to institute his appeals? We will never know. What we do know is that the CRA made blatantly inaccurate representations of law to Mr. Campbell several weeks before his time expired to apply to the Court for an extension. Is the CRA entitled to collect the amounts reassessed? The answer is yes. But whether it chooses to exercise that right in light of all the circumstances is another question entirely – one in respect of which the Court has no choice but to remain silent. Signed at Toronto, Ontario, this 15th day of December 2023. (Campbell v. The King, https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/521195/index.do?q=%2215th+day+of+December+2023%22)'}
INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.  
Options: allowed, dimissed, other

JUDGMENT EXCERPT: {{text}}
OUTCOME:
INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.  
Options: allowed, dimissed, other
JUDGMENT EXCERPT: Would things have been different had the CRA, on March 17, 2021, not suggested to Mr. Campbell that he file notices of objection but, instead, reminded Mr. Campbell that he had just over two weeks to file an application with the Court to extend time to institute his appeals? We will never know. What we do know is that the CRA made blatantly inaccurate representations of law to Mr. Campbell several weeks before his time expired to apply to the Court for an extension. Is the CRA entitled to collect the amounts reassessed? The answer is yes. But whether it chooses to exercise that right in light of all the circumstances is another question entirely – one in respect of which the Court has no choice but to remain silent. Signed at Toronto, Ontario, this 15th day of December 2023. (Campbell v. The King, https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/521195/index.do?q=%2215th+day+of+December+2023%22)
OUTCOME: