The applicant sought judicial review of the Minister of Finance's decision denying her relief from the Non-Resident Speculation Tax under s. 20 of the Land Transfer Tax Act.
The applicant missed the four-year deadline to obtain permanent residency by 10 days due to COVID-19 pandemic delays, which disqualified her from a $510,000 tax rebate.
The Divisional Court found the Minister's decision unreasonable because it failed to properly consider the pandemic as a 'special circumstance' that caused the delay.
The decision was quashed and remitted to the Minister for a fresh review.
