Précis: Mr. Olumide applied for judicial review of a number of CRA decisions refusing him rebate claims. He claimed that his application was made in time because the claims were part of an “’ongoing matter’ not subject to any prescribed time periods for the filing of a judicial review application [para. 2]. Martineau J. in the Federal Court held that the 30 day limitation applied to each claim and the application of Mr. Olumide was therefore late and, in any event, had no reasonable chance of success. Mr. Olumide appealed that decision as well as another decision in which Justice Martineau had dismissed his application to clarify the first decision.
Olumide v. R. - FCA: Taxpayer out of time for judicial review of GST rebate claimsPlus >