Alex Parallel Computers Research Inc. v. Canada
T-1512-97
Pinard J.
27/11/98
10 pp.
Judicial review of decision by Director, Ottawa Taxation Office, refusing to grant applicant waiver of requirement to file prescribed form and extension of time for making return or filing prescribed form for 1994 taxation year under Income Tax Act, ss. 220(2.1) and (3)-Form concerning tax credits for scientific research and experimental development activities-Application allowed-By limiting application of Act, s. 220(2.1) (which authorizes Minister to waive requirement to file forms or documents) to electronic document filing, as Director did, in accordance with departmental application policy, Director elevated guidelines to level of law, and accordingly limited decision-making authority in exercise of discretion conferred on Director by enabling statute-Exact opposite of Maple Lodge Farms v. Government of Canada, [1982] 2 S.C.R. 2-Director accordingly erred in law and unduly failed to exercise statutory discretion allowing Director to take into account particular circumstances of applicant-Matter therefore referred back to Minister to be reconsidered in accordance with instant reasons-Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, ss. 220(2.1) (as enacted by S.C. 1994, c. 7, Sche. VIII, s. 127), (3).