McCartie v. Canada (National Revenue)

McCartie v. Canada (National Revenue)

The Federal Court refused the extension because the appellant failed to provide a reasonable explanation for the lengthy delay, failed to demonstrate a continuous intention to proceed, and the underlying judicial review application was without merit; the Federal Court of Appeal found no reviewable error and...

Source-derived case information.

Citation
2012 FCA 304
Parties
Appellant: Annie McCartie; Respondent: The Minister of National Revenue (Attorney General of Canada)
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
19 November 2012
Procedural Posture
Judicial Review Appeal to the Federal Court of Appeal / Appeal From Federal Court Decision Refusing an Extension of Time to File the Application Record
Outcome
Appeal dismissed with costs.
Legal Topics
Extension of Time to File, Judicial Review, Charter Issues, Merits Assessment
Source Language
en
Administrative Law Tax Law Constitutional Law Extension of Time to File Judicial Review Charter Issues Merits Assessment

Source-derived case record

Summary, issues, holding and outcome

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Parties

Annie McCartie

Appellant

The Minister of National Revenue (Attorney General of Canada)

Respondent

Procedural Posture

Judicial Review Appeal to the Federal Court of Appeal / Appeal From Federal Court Decision Refusing an Extension of Time to File the Application Record

  1. 1 Whether an extension of time should be granted to file the Application Record
  2. 2 Whether the appellant provided a reasonable explanation for the lengthy delay
  3. 3 Whether the appellant demonstrated a continuous intention to proceed with the application

Ratio Decidendi

The Federal Court refused the extension because the appellant failed to provide a reasonable explanation for the lengthy delay, failed to demonstrate a continuous intention to proceed, and the underlying judicial review application was without merit; the Federal Court of Appeal found no reviewable error and dismissed the appeal with costs.

Court Disposition

Appeal dismissed with costs.

Orders

  • Appeal dismissed with costs.