• 20. (1) An application for an order extending the time within which an appeal may be instituted may be in the form set out in Schedule 20.

• (2) An application under subsection (1) shall be made by filing with the Registrar, in the same manner as appeals are filed under subsections 4(3) and (5), three copies of the application accompanied by three copies of the notice of appeal.

• (3) No application shall be granted under this section to a person unless

  • (a) the application is made within one year after the expiration of 90 days after the day on which the notice was sent to the person informing the person that the Minister has confirmed the assessment or has reassessed; and

  • (b) the person demonstrates that

    • (i) within the 90-day period specified in paragraph (a), the person

      • (A) was unable to act or to give a mandate to act in the person’s name, or

      • (B) had a bona fide intention to appeal,

    • (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application,

    • (iii) the application was made as soon as circumstances permitted it to be made, and

    • (iv) there are reasonable grounds for appealing from the assessment.

• (4) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes.

21. A party may, at any stage of a proceeding, apply for judgment in respect of any matter

• (a) on any admission in the pleadings or other documents filed in the Court, or in the examination of another party, or

• (b) in respect of which the only evidence consists of documents and such affidavits as are necessary to prove the execution or identity of such documents,

without waiting for the determination of any other question between the parties.

• 22. (1) A party who requires the attendance of a person as a witness at a hearing may serve the person with a subpoena requiring the person to attend the hearing at the time and place stated in the subpoena, and the subpoena may also require the person to produce at the hearing the documents or other things in the person’s possession, control or power relating to the matters in question in the appeal that are specified in the subpoena.

• (2) On the request of a party or of counsel, the Registrar or some other person authorized by the Chief Justice, shall sign, seal and issue a blank subpoena, and the party or counsel may complete the subpoena and insert the names of any number of witnesses.

• (3) A subpoena shall be served on a witness personally and, at the same time, witness fees and expenses in accordance with section 13 shall be paid or tendered to the witness.