1455257 Ontario – Tax Court of Canada finds that a dissolved corporation must be revived before pursuing an appeal

242(1)(b) of the OBCA provides that an action may be brought against a dissolved corporation "as if the corporation had not been dissolved." It arguably is implicit that the dissolved corporation also has the right to defend itself – and, in fact, the Federal Court in 460354 and the Federal Court of Appeal in 495187 (a.k.a. Sarraf) found that a dissolved corporation can appeal to the Tax Court.

Lyons J disagreed, and preferred to follow Webb J (as he then was) in GMC in finding that, in order for a dissolved corporation to appeal an assessment, it must be revived. She gave the dissolved corporation, which was (so to speak) before her after filing an appeal, 60 days to revive itself.

Neal Armstrong. Summary of 1455257 Ontario Inc. v. The Queen under Business Corporations Act (Ontario), s. 242.