Law360 Canada ( January 26, 2017, 7:00 PM EST) -- Appeal by Poplar Point First Nation from an order paying out of court sale proceeds from a municipal tax sale of its property. The City recovered $5,843 in tax arrears and costs from the tax sale, paying the remainder of $76,000 into court. Poplar was three weeks late in applying for the payment out of court of the proceeds. It explained that it did not receive the notice of payment into court because the notice was sent to the assessed and sold property, and that, because it had other properties subject to tax sale proceedings, it was confused about the date that the one-year limitation period started running on the subject property. Poplar acted promptly once it discovered that it had missed the deadline. The City brought a counter-application for payment of the monies. The judge dismissed Poplar’s application on the basis that he lacked jurisdiction to grant relief from forfeiture. He granted the City’s counter-application....