Date: 19980127
Docket: T-674-94
BETWEEN:
KENNETH WILLIAM BROWN
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR ORDER
JEROME, A.C.J.
[1] The applicant seeks judicial review of a an unfavourable decision by the respondent's Fairness Committee. When I first heard submissions in this matter, I suggested that the parties await my decision in a similar, but unrelated matter Barbara L. Barron et al. v. The Minister of National Revenue, File No. T-1068-94. My judgment in the Barron matter was filed March 29, 1996. The appeal by the Minister to the Federal Court of Appeal was heard Tuesday, February 4, 1997 and decided from the Bench the same date.
[2] That judgment confirms the very limited scope of this kind of proceeding. It is not a review of a taxpayer's liability for tax, but is confined strictly to a review of the deliberations of the Fairness Committee which is established pursuant to section 220(3.1). The purpose of subsection 220(3.1) is to allow Revenue Canada, Taxation to administer the tax system more fairly, and to allow for common sense in dealing with taxpayers who, because of personal misfortune or circumstances beyond their control, are unable to meet deadlines or comply with rules under the tax system. In this case, the Fairness Committee considered all the relevant factors and granted the taxpayer some relief, but not all the relief he was seeking.
[3] There is therefore no evidence of failure by the Fairness Committee to observe the standard of fairness required of it especially given the very wide discretion of the Minister to cancel interest.
[4] Accordingly, the application for judicial review must be dismissed.
"JAMES A. JEROME"
A.C.J.
Toronto, Ontario
January 27, 1998
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: T-674-94
| STYLE OF CAUSE: KENNETH WILLIAM BROWN |
- and -
HER MAJETY THE QUEEN
DATE OF HEARING: SEPTEMBER 5, 1997
PLACE OF HEARING: EDMONTON, ALBERTA
REASONS FOR JUDGMENT BY: JEROME, A.C.J.
DATED: JANUARY 27, 1998
APPEARANCES:
Mr. Kenneth William Brown
For the Applicant
Ms. Lynn M. Burch
For the Respondent
SOLICITORS OF RECORD: c/o Moore Joyce Jones
< 101 - 1022 Pandora Avenue
Victoria, British Columbia
V8V 3P5
For the Applicant
George Thomson
Deputy Attorney General
of Canada
Department of Justice
900 - 840 Howe Street
Bancouver, British Columbia
V6Z 2S9
For the Respondent
FEDERAL COURT OF CANADA
Date: 19980127
Docket: T-674-94
BETWEEN:
KENNETH WILLIAM BROWN
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR ORDER
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