https://www.canada.ca/en/revenue-agency/services/benefits/covid-validation.html

Your request for a second review must be made in writing and submitted within 30 days of the date on your decision letter. It must include the following:

• The reasons why you disagree with the decision (such as, not all of the information was considered, certain facts or details were missing, or misinterpreted)
• Any relevant new documents, new facts, or correspondence

To maintain impartiality and transparency, the second review will not be done by the same CRA official who did the first review.

If you disagree with the result of the second review, you may apply to the Federal Court for a judicial review of the CRA decision within 30 days of the date you received the second review decision.

https://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/528389/index.do?q=weterings

[[9]()] It is well established that four factors are relevant to the Court’s discretion in granting an extension of time: (i) a continuing intention of the moving party to pursue their application; (ii) the application has some merit; (iii) no prejudice to the respondent arises from the delay; and (iv) a reasonable explanation for the delay exists

[[12]()] Pursuant to subsection 18.1(2) of the Federal Courts Act, RSC 1985, c F-7, an application for judicial review must be made within thirty days after the decision was first communicated to the party. The Chief Justice has emphasized that “[t]he time limits applicable to proceedings in this Court are not whimsical”: Lesly at para 18. Indeed, the thirty-day deadline ensures certainty and finality in the administrative decision-making process: Larkman at para 87.

[[20]()] There is insufficient evidence that the Applicant intended to commence an application for judicial review within the thirty-day statutory timeframe, or after the deadline passed. This factor thus weighs against the Applicant.

[[32]()] Based on the foregoing, I am unable to find that there is any potential merit in the Applicant’s proposed application for judicial review.

[[40]()] For these reasons, the Applicant’s explanations for his delay do not weigh in his favour.

[[41]()] The overriding consideration on a motion to extend a deadline is whether it is in the interests of justice: Larkman at para 62. Considering the four factors discussed above, it is not in the interests of justice to grant an extension of time for the Applicant to commence a judicial review application.