McBain v. Canada (Minister of National Revenue)

McBain v. Canada (Minister of National Revenue)

The appeal was dismissed because the appellant failed to demonstrate that the motions judge misapprehended the facts or committed an error of law; courts will not disturb discretionary decisions absent such a showing.

Source-derived case information.

Citation
2002 FCA 13
Parties
Appellant: MATTHEW McBAIN; Respondent: THE MINISTER OF NATIONAL REVENUE
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
14 January 2002
Procedural Posture
Appeal / Decision on Application to Extend Time
Outcome
Appeal dismissed.
Legal Topics
Extension of Time, Judicial Discretion, Standard of Review
Source Language
en
Administrative Law Tax Law Procedural Law Extension of Time Judicial Discretion Standard of Review

Source-derived case record

Summary, issues, holding and outcome

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Parties

MATTHEW McBAIN

Appellant

THE MINISTER OF NATIONAL REVENUE

Respondent

Procedural Posture

Appeal / Decision on Application to Extend Time

  1. 1 Whether the motions judge erred in law in refusing to extend time
  2. 2 Whether the motions judge misapprehended the facts
  3. 3 Whether an appellate court should interfere with a discretionary decision

Ratio Decidendi

The appeal was dismissed because the appellant failed to demonstrate that the motions judge misapprehended the facts or committed an error of law; courts will not disturb discretionary decisions absent such a showing.

Court Disposition

Appeal dismissed.

Orders

  • Appeal dismissed.