Lynn K. Tosolini

The appellant sought to appeal a retail sales tax assessment but served the notice of appeal on the Minister one day after the 90-day statutory limitation period expired.

The motions judge dismissed the appellant's motion to extend the time for service and allowed the Minister's cross-motion to strike the appeal.

The Court of Appeal upheld the decision, finding that neither section 29 of the Retail Sales Tax Act, the Rules of Civil Procedure, nor the Courts of Justice Act grant the court jurisdiction to extend the strict 90-day statutory limitation period for instituting an appeal.

The appellant hospital was created by amalgamation and enjoyed a general exemption from provincial taxation under its incorporating statute.

The province subsequently amended the Retail Sales Tax Act to provide that no person is exempt from retail sales tax by reason of an exemption in another Act unless that other Act expressly mentions the Retail Sales Tax Act.

The Court of Appeal held that this amendment removed the appellant's general exemption from retail sales tax, as the incorporating statute did not expressly mention the Retail Sales Tax Act in a way that reflected an intention to preserve the general exemption.