IN THE SUPREME COURT OF NOVA SCOTIA
Citation: Curves for Women New Glasgow Ltd. v. Nova Scotia (Finance),
2006 NSSC 229
Date: 20060811
Docket: ST 256683
Registry: Truro
Between: Curves for Women New Glasgow Limited
Appellant
v.
The Minister of Finance
Respondent
LIBRARY HEADING
Judge: The Honourable Justice Hilroy S. Nathanson
Heard: April 24, 2006 in Truro, Nova Scotia
Subject: JURISDICTION — TIME FOR APPEAL — EXTENDING TIME FOR APPEAL
Summary: Minister of Finance ruled company ineligible for small business tax deduction. Company requested reconsideration, clarification and review, but did not file notice of appeal until 30 days after expiry of appeal period. During appeal hearing, company requested the Court to extend the appeal period.
Issue: 1. Whether the notice of appeal was out of time.
2. Whether the Court ought to extend the time for appeal.
Result: The Court ruled on the facts that the notice of appeal was out of time, based on s. 2(1) and s. 64(3) of the Financial Measures (2000) Act, S.N.S. 2000, c. 4; and s. 64 and s. 169(1) of the Income Tax Act (Canada).
Applying s. 67 of the Financial Measures (2000) Act to the particular facts, the Court held that it would not be just and equitable to grant the application to extend time.
The Court also ruled that s. 3(2) of the Limitation of Actions Act, R.S.N.S. 1989, c. 258 did not apply to an appeal of a Minister’s decision.
THIS INFORMATION SHEET DOES NOT FORM PART OF THE COURT'S DECISION. QUOTES MUST BE FROM THE DECISION, NOT THIS LIBRARY SHEET.