It's in the mail (Wascana Energy Ltd. v. Gull Lake No. 139 (rural municipality) (1998) 168 Sask R. 58(C.A.)).

• Author: Mitchell, Teresa

A Saskatchewan plaintiff taxpayer sent a Notice of Appeal of a tax assessment to the Board of Revisions by registered mail within the 20-day appeal period. The Notice didn't get to the Board until after the appeal period had expired. The Board refused to hear the appeal and the taxpayer appealed their refusal. The Court took pity on the taxpayer and ordered the board to hear the appeal...