Lilyfield –a dissolved corporation’s appeal to the Tax Court was a nullity notwithstanding a prior Tax Court approval of an application to appeal
Similarly to the corresponding provision of the OBCA considered in 1455257 Ontario, s. 219(2)(a) of the Corporations Act of Manitoba provides that a proceeding commenced by a corporation before its dissolution can be continued as if it had not been dissolved. A taxpayer, before its dissolution for failure to file returns, had brought an application (to which its proposed Notice of Appeal was attached) to extend the time for launching its appeal, with that Notice being filed immediately after the granting of the application, which occurred after the corporation was dissolved.
MacPhee J found that the filing of the extension application was insufficient to consider that the proceeding (the appeal) had been launched before the dissolution – and essentially followed 1455257 Ontario in finding that the Manitoba statute “does not allow a dissolved corporation to initiate a civil procedure.”
Neal Armstrong. Summary of Lilyfield Development Inc. v. The Queen, 2020 TCC 16 under s. 169(1).