(1) A person who wants to apply for an extension of time within which to file a notice of appeal mentioned in rule 34.24 must file an application for an extension of time, in accordance with Form 67.
(2) The application may be made during or after the period mentioned in rule 34.24.
(3) The application must be accompanied by:
(a) an affidavit stating the following:
(i) briefly but specifically, the facts on which the application relies; and
(ii) why the notice of appeal was not filed within time; and
(iii) the nature of the appeal; and
(iv) the questions involved; and
(b) a draft notice of appeal that complies with rule 34.24.
(4) The applicant must, at least 14 days before the day fixed for the directions hearing, serve a copy of the application and the accompanying documents on:
(a) the Commissioner; and
(b) each interested person.