The corporate appellant purchased a residential condominium unit for rental purposes but mistakenly applied for the new housing rebate instead of the new residential rental property rebate.
Following the tragic death of the appellant's principal, the error was discovered, but the correct rebate application was filed after the statutory deadline.
The Minister denied the rebate due to late filing.
The Tax Court dismissed the appeal, holding that it lacked jurisdiction to extend the filing deadline under subsection 281(1) of the Excise Tax Act, and that the offset and refund provisions in subsections 296(2.1) and 296(3.1) did not apply because the assessment under appeal merely denied the rebate and did not assess net tax or an overdue amount.
