TAX COURT OF CANADA

                                                 RE: EXCISE TAX ACT

                                                                                                        2004-4352(GST)APP

BETWEEN:                           STEVE MAMAN

Appellant

-and-

HER MAJESTY THE QUEEN

Respondent

[OFFICIAL ENGLISH TRANSLATION]

Held before the Honourable BRENT PARIS, offices of the Courts Administrative Service, Montréal, Quebec, January 28, 2005.

                                                      --------------------

                              APPLICATION FOR EXTENSION OF TIME

                                           REASONS FOR JUDGMENT

APPEARANCES:

ALAIN SAÏMAN

for the Appellant.

MARIO LAPRISE

for the Respondent.

Registrar/technician: Nicole Champagne

                               RIOPEL, GAGNON, LAROSE & ASSOCIÉS

                                                  215 Saint-Jacques Street,

                                                              suite 328

                                                       Montréal, Québec

                                                             H2Y 1M6

GST-4991                         JEAN LAROSE, official reporter

REASONS FOR JUDGMENT

PARIS J.:     It seems clear to me, Mr. Saïman, that I do not have jurisdiction to grant this extension. I agree with counsel for the Respondent concerning the absence of a legal mechanism in the law  to extend the time limit of thirty days found in section 304 of the Act: there is no mechanism. Where Parliament wished to provide a mechanism to extend time limits, it did so. That is clear.

So, the absence of a mechanism, in my opinion, reinforces the conclusion that the time limit is compulsory, that there is no way that this Court can extend the time limit. And I am sorry but, as I have already mentioned, I am bound by the Act and I have no jurisdiction in terms of equity, as you asked, and I am obliged to follow the decisions of this Court as well as the clear texts of the Act, and, for these reasons, I must dismiss the application.

                                                    *****************

Translation certified true

on this 24th day of October, 2007.

Gibson Boyd, Translator