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Docket: 2002-4314(GST)APP
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BETWEEN:
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9848-3173 QUÉBEC INC.,
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Applicant,
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and
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HER MAJESTY THE QUEEN,
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Respondent.
[OFFICIAL
ENGLISH TRANSLATION]
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____________________________________________________________________
Application heard on February 17, 2003, at
Trois-Rivières, Quebec
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Before: The
Honourable Judge Alain Tardif
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Appearances:
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Agent for the
Applicant:
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André Cantin
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Counsel for the
Respondent:
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Danny Galarneau
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____________________________________________________________________
ORDER
UPON application for an order extending the
time within which an appeal may be instituted from assessment no. 02306036
made under the Excise Tax Act ("the Act") on
October 10, 2001, for the period of August 1, 1997, to April 30,
2001;
UPON
hearing what was alleged by counsel for the Respondent against the application;
AND IN LIGHT OF sections 300(1),
303(1), 303(5), 303(7) and 304(1) of the Act;
The application for an extension of time is
dismissed in accordance with the attached Reasons for Order.
Signed at Ottawa,
Canada, this 7th day of April 2003.
J.T.C.C.
Translation
certified true
on this 11th day of
March 2009.
Brian McCordick,
Translator
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Citation: 2003TCC217
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Date: 20030407
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Docket: 2002-4314(GST)APP
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BETWEEN:
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9848-3173 QUÉBEC INC.,
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Applicant,
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and
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HER MAJESTY THE QUEEN,
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Respondent.
[OFFICIAL
ENGLISH TRANSLATION]
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REASONS FOR ORDER
Tardif,
J.T.C.C.
[1] This
is an application for an extension of the time for appealing an assessment. The
Respondent opposed the application by alleging the following:
[TRANSLATION]
1. On October
10, 2001, the Respondent issued notice of assessment no. 02306036 to the
Applicant in relation to a tax rebate application for the period of
August 1, 1997, to April 30, 2001, that had been denied.
2. On
March 14, 2002, the Applicant objected to the above‑mentioned notice
of assessment.
3. Since the
Applicant had objected out of time, it applied to the Respondent for an
extension of time on April 24, 2002.
4. On October 8,
2002, the Respondent refused the application for an extension of time.
5. The Applicant
failed to apply to the Tax Court of Canada for an extension of the time for
serving a notice of objection within the time limit of 30 days set out in
section 304 of the Excise Tax Act.
6. The
application to the Tax Court of Canada to extend the time for filing a notice
of objection was filed in the Registry of the Court on November 8, 2002.
7. The
Respondent submits that this application for an extension of time should be
dismissed for the following reasons:
(a) The application for an
extension under subsection 304(1) of the Act was not made within
30 days after the day the Respondent mailed the decision refusing the
application for an extension of time, as required by the second paragraph of
subsection 304(1) of the Act;
(b) The time limit set out in the second
paragraph of subsection 304(1) of the Act is a strict time limit;
(c) The only discretion the
Court has to extend the time for serving a notice of objection is provided for
in subsection 303(5) of the Act, namely the 90 days referred
to in subsection 303(1.1) of the Act;
(d) The Court has no
jurisdiction to grant the Applicant's application;
8. The
Respondent concludes that the application for an extension of time, which is
unfounded in fact and in law, should be dismissed;
[2] The provisions of the Excise Tax Act are
as follows:
Section 300(1) reads as follows:
Objection to assessment Any person who has been
assessed and who objects to the assessment may, within ninety days after the
day notice of the assessment is sent to the person, file with the Minister a
notice of objection in the prescribed form and manner setting out the reasons
for the objection and all relevant facts.
Section 303(1) reads as follows:
Extension of time by Minister Where no objection to an assessment is
filed under section 301, or no request has been made under
subsection 274(6), within the time limit otherwise provided, a person may
make an application to the Minister to extend the time for filing a notice of
objection or a request and the Minister may grant the application.
Section 303(5) reads as follows:
Duties of Minister On receipt of an
application made under subsection (1), the Minister shall, with all due dispatch,
consider the application and grant or refuse it, and shall thereupon notify the
person of the decision by registered or certified mail.
Section 303(7) reads as follows:
When order to be made No application shall be
granted under this section unless
(a) the application is made
within one year after the expiration of the time otherwise limited by this Part
for objecting or making a request under subsection 274(6), as the case may
be; and
(b)
the person demonstrates that
(i) within the time otherwise limited
by this Part for objecting,
(A) the person was
unable to act or to give a mandate to act in the person's name, or
(B) the person had a
bona fide intention to object to the assessment or make the request,
(ii) given the reasons set out in
the application and the circumstances of the case, it would be just and
equitable to grant the application, and
(iii) the application was made as
soon as circumstances permitted it to be made.
Section 304(1) reads as
follows:
Extension of time by Tax
Court A
person who has made an application under section 303 may apply to the Tax Court
to have the application granted after either
(a) the Minister has refused
the application, or
(b) ninety days have
elapsed after service of the application under subsection 303(1) and the
Minister has not notified the person of the Minister's decision,
but no application under this
section may be made after the expiration of thirty days after the day the
decision has been mailed to the person under subsection 303(5).
[3] On
reading the applicable provisions, there is no doubt that the time limit set
out in the second paragraph of section 304(1) leaves this Court with no
discretion; it is a strict time limit against which the Court has no authority.
[4] In
the circumstances, I must dismiss the application for an extension of time on
the ground of lateness.
Signed at Ottawa, Canada, this 7th day of
April 2003.
J.T.C.C.
Translation
certified true
on this 11th day of
March 2009.
Brian McCordick,
Translator
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