TAX COURT OF CANADA
RE: EXCISE TAX ACT
2004-4352(GST)APP
BETWEEN: STEVE MAMAN
Appellant
-and-
HER MAJESTY THE QUEEN
Respondent
[OFFICIAL ENGLISH TRANSLATION]
Held before the Honourable BRENT PARIS, offices of the Courts Administrative Service, Montréal, Quebec, January 28, 2005.
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APPLICATION FOR EXTENSION OF TIME
REASONS FOR JUDGMENT
APPEARANCES:
ALAIN SAÏMAN
for the Appellant.
MARIO LAPRISE
for the Respondent.
Registrar/technician: Nicole Champagne
RIOPEL, GAGNON, LAROSE & ASSOCIÉS
215 Saint-Jacques Street,
suite 328
Montréal, Québec
H2Y 1M6
GST-4991 JEAN LAROSE, official reporter
REASONS FOR JUDGMENT
PARIS J.: It seems clear to me, Mr. Saïman, that I do not have jurisdiction to grant this extension. I agree with counsel for the Respondent concerning the absence of a legal mechanism in the law to extend the time limit of thirty days found in section 304 of the Act: there is no mechanism. Where Parliament wished to provide a mechanism to extend time limits, it did so. That is clear.
So, the absence of a mechanism, in my opinion, reinforces the conclusion that the time limit is compulsory, that there is no way that this Court can extend the time limit. And I am sorry but, as I have already mentioned, I am bound by the Act and I have no jurisdiction in terms of equity, as you asked, and I am obliged to follow the decisions of this Court as well as the clear texts of the Act, and, for these reasons, I must dismiss the application.
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on this 24th day of October, 2007.
Gibson Boyd, Translator