The applicant sought an extension of time to file an application for judicial review of a decision denying it a certificate of eligibility for a digital media tax credit.
The delay was 43 months.
The court found that the applicant had a reasonable explanation for most of the delay, having initially pursued an appeal through the tax system in good faith and later experiencing confusion due to changing court procedures during the COVID-19 pandemic.
Finding minimal prejudice to the respondents, the court granted the extension of time.
