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.