CUSTOMS AND EXCISE |
Excise Tax Act |
Mary Campeau Developments Ltd. v. Canada
A-26-99
2002 FCA 21, Evans J.A.
16/1/02
3 pp.
Application for judicial review of decision of Tax Court of Canada dated December 11, 1998--Applicant claiming under Excise Tax Act, s. 230(1) refund of $56,000 allegedly paid in error in 1991 as GST owing with respect to real estate transaction--S. 230 inapplicable to facts herein--Only applies when GST payment made prior to filing of return for period within which payment made--Registrant must claim refund under s. 230 when filing return at end of period as required by Act--Applicant did not claim refund when return filed for quarter in which sum of $56,000 paid--Could not therefore rely on s. 230 for refund of amount--Nor was applicant entitled to rely on s. 261 for rebate of tax since no request made within 4-year statutory limitation period starting to run in 1991 when allegedly mistaken payment made-- Application dismissed--Excise Tax Act, R.S.C., 1985, c. E-15, ss. 230 (as enacted by S.C. 1990, c. 45, s. 12), 261 (as enacted, idem).