2786885 Canada Inc. v. Canada

2786885 Canada Inc. v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2011-06-09
Neutral citation
2011 FCA 197
File numbers
A-93-10
Decision Content
Federal Court of Appeal
Cour d'appel fédérale
Date: 20110609
Docket: A-93-10
Citation: 2011 FCA 197
CORAM: NOËL J.A.
PELLETIER J.A.
MAINVILLE J.A.
BETWEEN:
2786885 CANADA INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Montréal, Quebec, on June 8, 2011.
Judgment delivered at Montréal, Quebec, on June 9, 2011.
REASONS FOR JUDGMENT BY: NOËL J.A.
CONCURRED IN BY PELLETIER J.A.
MAINVILLE J.A.
Federal Court of Appeal
Cour d'appel fédérale
Date: 20110609
Docket: A-93-10
Citation: 2011 FCA 197
CORAM: NOËL J.A.
PELLETIER J.A.
MAINVILLE J.A.
BETWEEN:
2786885 CANADA INC.
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
NOËL J.A.
[1] This is an appeal from a decision of Favreau J. of the Tax Court of Canada (the Tax Court Judge) who dismissed the corporate taxpayer’s appeal from assessments made under Part IX of the Excise Tax Act, R.S.C. 1985, c. E-15 (ETA), on the basis that it was filed out of time, and that he did not have the authority for extending the time period within which the appeal could be filed.
[2] The facts are not controversial. For present purposes, we need only note that the decision confirming the assessments was made on January 21, 1998 and the notice of appeal was filed on June 18, 2009, some eleven (11) years later.
[3] Pursuant to section 306 of the ETA, the appellant had a period of 90 days from the date of the confirmation (i.e. January 21, 1998) to file his notice of appeal. While the appellant could have sought an extension of time, subsection 305(5) of the ETA provides that no such order can be made unless the application is brought “within one year after the expiration of the time otherwise limited … for appealing;”. It follows that the Tax Court Judge had no authority to extend the time and that he properly dismissed the appeal.
[4] I would dismiss the appeal with costs.
“Marc Noël”
J.A.
“I agree.
J.D. Denis Pelletier J.A.”
“I agree.
Robert M. Mainville J.A.”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-93-10
(APPEAL FROM A JUDGMENT OF FAVREAU J. OF THE TAX COURT OF CANADA DATED JANUARY 19, 2010, DOCKET NUMBER 2009-2035(GST)I).
STYLE OF CAUSE: 2786885 CANADA INC. and
HER MAJESTY THE QUEEN
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: June 8, 2011
REASONS FOR JUDGMENT BY: NOËL J.A.
CONCURRED IN BY: PELLETIER J.A.
MAINVILLE J.A.
DATED: June 9, 2011
APPEARANCES:
Stephen M. Byer
FOR THE APPELLANT
Danny Galarneau
FOR THE RESPONDENT
SOLICITORS OF RECORD:
Stephen M.Byer
Verdun, Quebec
FOR THE APPELLANT
Larivière Meunier
Québec, Quebec
FOR THE RESPONDENT