McNabb Family Trust v. Canada
A-568-96
Stone J.A.
17/11/97
3 pp.
Appeal from Trial Division refusal, pursuant to Federal Court Act, s. 18.1(2), to extend time for bringing application to review and set aside refusal of Minister of National Revenue's delegate, pursuant to Income Tax Act, s. 220(3.2), to extend time for filing preferred beneficiary election, on ground reasons for request did not fall within guidelines of fairness provisions-Evidence suggesting trustee signed election form prior to deadline date and passed it to staff member for posting, but not posted until ten days after deadline had passed-Appeal allowed-Key factor herein whether appellant has arguable case to present to reviewing judge-Motions Judge reasoned Court should not substitute its decision for that of Minister's delegate if satisfied decision made fairly, not arbitrarily or in bad faith-However, Court may intervene and set aside discretionary decision if contrary to law-Statutory delegate herein erred in law by refusing to extend time for filing preferred beneficiary election which had been signed and passed on to staff by trustee for posting prior to filing deadline-Federal Court Act, R.S.C., 1985, c. F-7, s. 18.1(2) (as enacted by S.C. 1990, c. 8, s. 5)-Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 220(3.2) (as enacted by S.C. 1994, c. 7, Sch. II, s. 181).