The applicant filed applications for new residential rental property rebates under the Excise Tax Act seven months after the two-year statutory deadline.
The Minister denied the applications as late and found no discretion to extend the time.
The applicant sought judicial review, arguing subsection 281(1) of the Act gave the Minister broad discretion to extend filing deadlines.
The Federal Court dismissed the application, holding that a rebate application is not a "return" under subsection 281(1) and the Minister lacks discretion to override the mandatory deadline in subsection 256.2(7).
