iii
TAXATION
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
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