Legal Blog

Relief from Forfeiture

Posted on June 19, 2017 | Posted in Five Liners, Tax

Poplar Point First Nation Development Corp. v. Thunder Bay Ont CA

After a municipal tax sale, a party entitled to the surplus that has been paid into court has one year to make an application for payment out of court to it. If no one makes the application within the one-year period, the surplus is deemed to be forfeited to the municipality. The Court of Appeal held that a court has power under section 98 of the Courts of Justice Act to grant relief from forfeiture even after the passing of the one-year period.

 

Jonathan Speigel

 

Written by Jonathan Speigel Jonathan Speigel, the founding partner of Speigel Nichols Fox LLP, leads the litigation and construction practices.

 

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