No credible explanation for inordinate lapse of time between transactions and filing of rebate

Tax - Goods and Services Tax - Administration and enforcement

Registrant was status Indian who operated wholesale business and ordered cigarettes from overseas company. Goods were transported to his residence on reserve. Registrant was informed prior to delivery that he would have to pay excise tax, duty and GST. In May 2007, registrant was subject of audit by Canada Border Services Agency . In September 2007, registrant responded claiming exemption on basis of s. 87 of Indian Act. Registrant filed application for rebate of GST in 2017. Registrant brought application to extend time to file notice of appeal in 2017. Application dismissed. Registrant’s letter in September 2007 was taken to be notice of objection, and he had 180 days to file appeal . Under s. 305(5) of Excise Tax Act, s. 199(5) of Excise Act and s. 97.52(5) of Customs Act, registrant had one year to seek extension of time to file appeal. Registrant did not file appeal or apply to extend time to apply within time periods. Since these time periods had been established by Parliament, there was neither discretion nor authority to accept notice of appeal as filed nor to grant extension of time. Registrant had not provided credible explanation for inordinate lapse of time between transactions and filing of rebate application, nor did he establish reasonable prospects of success, to warrant finding that it would be just and equitable to grant extension.

Johnson v. The Queen (2019), 2019 CarswellNat 138, 2019 CarswellNat 175, 2019 TCC 13, 2019 CCI 13, Guy R. Smith J. (T.C.C.).

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