The moving party, Ford, sought summary judgment on its appeal of a tax reassessment by the Minister of Finance.
The Minister had issued a Notice of Assessment in 2017 seeking repayment of an excess refund of over $6.2 million from the 1999 taxation year.
Ford argued the reassessment was statute-barred under subsection 82(11) of the Corporations Tax Act.
The court agreed, finding that unlike other provisions, subsection 82(11) did not include the phrase 'at any time,' meaning the normal assessment period applied.
The court granted summary judgment in favour of Ford, declaring the reassessment statute-barred.
