A-385-96
ROBERTSON, J.A.
GRAY, D.J.
B E T W E E N:
JOSEPH DOMJANCIC
Applicant
-and-
HER MAJESTY THE QUEEN
Respondent
HEARD at Toronto, Ontario, Monday, April 14, 1997.
JUDGMENT delivered from the Bench at Toronto, Ontario, on Monday, April 14, 1997.
REASONS FOR JUDGMENT OF THE COURT BY: STONE, J.A.
A-385-96
ROBERTSON, J.A.
GRAY, D.J.
B E T W E E N:
JOSEPH DOMJANCIC
Applicant
-and-
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario,
Monday, April 14, 1997)
STONE, J.A.:
This application is to review a decision of the Tax Court of Canada dismissing an appeal in respect of a G.S.T. rebate on the ground that the application for the rebate was time-barred under subsection 256(3) of the Excise Tax Act1.
The learned Tax Court Judge outlined the substance of the appeal before him in his Reasons for Judgment. These includes a suggestion that the applicant did not become aware of the deadline for seeking a rebate until he was advised of the same on October 12, 1994,2 at which time the subsection 256(3) time limit had already expired.
As this Court is, of course, without any jurisdiction to extend the time limit specified in subsection 256(3), the section 28 application will be dismissed.
"A.J. Stone"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
COURT NO: A-385-96
STYLE OF CAUSE: JOSEPH DOMJANCIC
- and -
DATE OF HEARING: APRIL 14, 1997
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT BY: STONE, J.A.
Delivered from the Bench at Toronto, Ontario
on Monday, April 14, 1997
APPEARANCES:
Mr. Joseph Domjancic
For the Applicant
Mr. J. Paul Malette, Q.C.
For the Respondent
SOLICITORS OF RECORD:
Joseph Domjancic
22 Park Manor Drive
Stoney Creek, Ontario
L8E 5L2
For the Applicant
George Thomson
Deputy Attorney General
of Canada
For the Respondent
FEDERAL COURT OF CANADA
Court No.: A-385-96
Between:
JOSEPH DOMJANCIC
Applicant
- and -
Respondent
REASONS FOR JUDGMENT OF THE COURT
__________________
1 Subsection 256(3) reads:
(3) A rebate shall not be paid under subsection (2) in respect of a residential complex to an individual unless the individual files an application for the rebate within two years after the earlier of (a) the day the complex is first occupied as described in subparagraph (2) (d) (i) or ownership is transferred as described in subparagraph (2) (d) (ii), and (b) the day construction or substantial renovation of the complex is substantially completed.
2 See Reasons for Judgments, pp. 4-5.
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