Sales tax — Appeals — Jurisdiction — Minister of Finance reas-
sessing taxpayer and requiring it to pay administrative pen-
alty for filing late retail sales tax return — Minister refusing
taxpayer’s request for extension of time for filing return
based on extenuating circumstances — Taxpayer appealing —
Superior court having jurisdiction under s. 25( 1) of Retail Sales
Tax Act to vacate or vary tax assessment based on minister’s
failure to properly apply Extenuating Circumstances Policy —
Section 25( 1) applying to minister’s discretionary decisions
and not limited to validity and correctness of assessment —
Retail Sales Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 25( 1).
BFL CANADA RISK AND INSURANCE SERVICES INC. V.
ONTARIO (MINISTER OF FINANCE) .................................. (S.C.J.) 404
ONTARIO RECUEIL DE JURISPRUDENCE
REPORTS DE L’ONTARIO
Stephen M. Grant, L.S.M., LL.B.
C. Jane Arnup, LL.B.
Jamie Cameron, B.A., LL.B., LL.M.
Sandra A. Forbes, LL.B.
Vern Krishna, C.M., Q.C., F.R.S.C., LL.D.
Boris Krivy, Q.C., LL.B.
François J. Larocque, B.A., LL.B., Ph.D.
LexisNexis Editor Joseph Vincent Mobilio
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