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The Tax Court dismissed Web Listings Inc.’s application to extend time to object to GST/HST assessments, finding the mailing evidence showed notice through an authorized online account.
The appeal is dismissed because the chambers judge did not misapply the Miracle Feeds test, reasonably accepted the respondent's affidavit as disclosing a defence worthy of investigation given the oral contract and disputed facts, and there was no reasonable apprehension of bias; no palpable and overriding error warranted appellate intervention.
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The Court has jurisdiction to consider applications to amend leave applications after the s.60 30-day period, but must refuse amendments that are so significant they effectively constitute an application for extension of time; the proposed amendments here fundamentally reframed the appeal and therefore were dismissed as an impermissible extension of time.
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The Yukon Court of Appeal dismissed an extension and leave application, holding the proposed appeal from an interlocutory order had no reasonable prospect of success.
The Federal Court allowed judicial review of a refugee refusal, finding the RPD unreasonably preferred generalized country evidence over a specific threat and remitted the matter.
The Federal Court dismissed Matthew Sali’s motion to amend and extend time, and struck his judicial review because the challenged courtesy letter was not reviewable.
The application for extension of time is refused because the General Division decision was communicated Feb 27, 2026 with a 30-day appeal period, the applicant filed on April 16, 2026 after that period and after contacting the Tribunal only on April 2, 2026, and the applicant failed to provide a reasonable explanation to justify the delay.
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The appeals were dismissed because the appellant failed to comply with the court-ordered extension to file the appeal record and transcripts, did not demonstrate a continuing bona fide intention to prosecute the appeals, caused ongoing prejudice to the respondent (including the stay of the divorce and restrictions on property), and identified no arguable errors justifying continued delay; dismissal under s.36(c) of the Court of Appeal Act was in the interests of justice.
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The appeal was dismissed as abandoned because the appellants did not demonstrate a bona fide intention to prosecute the appeal (they failed to take necessary steps or promptly inform the respondent), the respondent would be prejudiced by delay (loss of possession, rental income and risk of tax sale), the appeal had little prospect of success given factual and credibility-based findings at trial and underdeveloped legal argument, and the interests of justice favored dismissal rather than granting an extension or stay.
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The Court dismissed the appeal, holding there was no reviewable error in the Federal Court's conclusion that it was not in the interests of justice to grant a 234-day extension to file a notice of appeal; the appellants failed to provide a reasonable explanation for the delay, concerns about finality and potential prejudice weighed against relief, and deference to the Associate Judge's discretionary assessment was warranted.
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