Précis: The taxpayer filed a GST/HST rebate application late. He claimed that he was entitled to rely upon the common law principle of discoverability to extend the time to file his rebate claim. The Tax Court held that the common law rule did not apply to the rebate provisions of the Excise Tax Act. Thus the appeal was dismissed. There was no order as to costs.
Al-Rubaiy v. R. – TCC: Common law discoverability rule does not apply to applications for rebates of GST/HST under the Excise Tax ActREAD MORE »