The applicant sought relief from the statutory penalty imposed for failing to file an audited municipal campaign financial statement by the deadline under the Municipal Elections Act.
The financial statement had been filed three minutes late and without the required audit due to financial hardship, though the audited version was later filed and materially identical.
The municipality argued that the Superior Court lacked jurisdiction to waive the statutory penalty barring the applicant from running in the next municipal election.
The court held that relief could be granted by applying the good‑faith and inadvertence criteria in s. 92(6) of the Act, even where no prosecution had been initiated.
Finding the applicant acted in good faith, committed an error in judgment, and caused no prejudice, the court waived the penalty.
