The respondent ministry brought a motion to dismiss a tax assessment appeal as being filed outside the 90‑day limitation period prescribed by the Retail Sales Tax Act.
The ministry asserted that the appeal was filed one day late and served 26 days late.
The court held that although the statutory limitation period is strict and courts have no authority to grant relief from it, the moving party bears the evidentiary burden of proving that the deadline was missed.
Because the motion record lacked evidence of the filing date and omitted the referenced exhibit establishing service, the ministry failed to meet that burden.
The motion to dismiss the appeal was therefore denied.
