In Bonnybrook Industrial Park Development Co. Ltd. v. Canada (National Revenue), 2018 FCA 136, the taxpayer failed to file tax returns for multiple years, which meant that it was beyond the three-year deadline for claiming a dividend refund. The taxpayer applied under the relief provisions for an extension of time to file the returns and then claim the refund. The Court overturned the CRA’s refusal to grant the relief. The CRA took the position that it did not have the legal authority to grant an extension and the refund. The Court decided that the CRA did have that authority and returned the matter to the CRA for a decision on that basis. See L Gilbert and R Potter, “Judicial Review Allowed: FCA Extends Application of Subsection 220(2.1)” 18:4 Tax for the Owner-Manager (October 18, 2018).