Practice
Variation of time
Motion for order confirming timely filing of notice of appeal from Tax Court of Canada judgment or for extension of time—Federal Courts Act, R.S.C., 1985, c. F-7, s. 27(2)(b) establishing appeal from final judgment must be brought within 30 days after judgment pronounced—Act not defining word “pronouncement” but normally referring to when registry signing, recording judgment—This interpretation should be adopted for Tax Court of Canada judgments given consistency with Tax Court of Canada Rules (General Procedure Rules), SOR/90-688a, s. 167 regarding pronouncements, entry of judgments—Although s. 167 not stipulating time within which signed judgment should be deposited, entered, immediate occurrence of these steps implied—While judgment herein signed August 29, 2008, no evidence when deposited, entered in registry—Therefore, judgment presumed deposited, entered same date as signed—Fact appellant receiving copy of judgment only on September 10, 2008 irrelevant—For purposes of determining appeal deadline under Act, s. 27(2)(b), date on which judgment mailed, received irrelevant, as is fact parties may have received copies thereof at different times—Notice of appeal thus filed outside time permitted—However, motion for extension granted given reasonableness of explanation for delay.
Canada Trustco Mortgage Company v. Canada (A-511-08, 2008 FCA 382, Sharlow J.A., order dated December 4, 2008, 7 pp.)