PRACTICE |
Variation of Time |
Webster v. Canada (Attorney General)
A-50-03
2003 FCA 388, Sharlow J.A.
21/10/03
10 pp.
Appeal by Crown from Federal Court order under Federal Court Act, s. 18.1(2) granting respondent's motion for extension of time for filing application for judicial review-- Decision to extend time for commencing proceeding discretionary--Such decisions cannot be reversed on appeal except on basis of error of law--Remedy sought by respondent order quashing confirmation of assessments, requiring objection to be reconsidered--Respondent filed motion for extension of time giving rise to appeal--Motions Judge granting motion on basis of written submissions-- Whether Federal Court has jurisdiction to quash decision to confirm notice of objection under Income Tax Act--Federal Court's judicial review jurisdiction defined by Federal Court Act, s. 18(1), limited by Act, s. 18.1--Under s. 18.5(1), decision to confirm cannot be subject of application for judicial review in Federal Court--Motions Judge erred in law in granting respondent's motion for extension of time to commence application for judicial review--Appeal allowed-- Federal Court Act, R.S.C., 1985, c. F-7, ss. 18 (as am. by S.C. 1990, c. 8, s. 4; 2002, c. 8, s. 26), 18.1 (as enacted by S.C. 1990, c. 8, s. 5; 2002, c. 8, s. 27), 18.5 (as enacted idem, s. 28) --Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1.