The applicant sought relief relating to the proceeds of a municipal tax sale of property in which he claimed an interest.
The land had been sold for tax arrears and surplus proceeds were paid into court pursuant to the Municipal Act.
The municipality later obtained an order for payment of the surplus to itself after no claim was brought within the one‑year limitation period in s. 380(4).
The applicant argued that he had not been properly served, that relief from forfeiture should be granted under s. 98 of the Courts of Justice Act, and that allowing the municipality to retain the large surplus was inequitable.
The court held that the municipality had complied with the statutory notice provisions and that equitable relief could not be used to circumvent the statutory limitation period.
The motion was dismissed.
