Date: 20050217
Docket: T-966-04
Citation: 2005 FC 242
BETWEEN:
THE MINISTER OF NATIONAL REVENUE
Applicant
- and -
SCOTT CHARLES ROBERTSON
Respondent
REASONS FOR ORDER
PINARD J.:
[1] This show cause came before me at Vancouver on January 19, 2005 as a result of the following Order issued by Rouleau J. on October 5, 2004:
IT IS HEREBY ORDERED THAT:
1). The Respondent appear before a judge of the Federal Court in the City of Vancouver in the Province of British Columbia on Wednesday, the 19th day of January, 2005, at 11:00 a.m. to hear proof of the following acts, purportedly committed by him, with which he is charged herein and to show cause and urge any grounds or defence that he may have in order to avoid being found guilty of contempt of this Honourable Court and in breach of the Order of the Honourable Mr. Justice Martineau dated June 8, 2004:
(a). By Order of the Federal Court dated Tuesday, June 8, 2004, the Respondent was required to comply with a Requirement for Information, issued to him pursuant to subsection 231.2(1) of the Income Tax Act by the Minister of National Revenue on December 3, 2003, by providing information and documents sought by the Minister to a Canada Customs and Revenue Agency officer forthwith, and in any event not later than 30 days after service of the Order on the Respondent (the "Compliance Order");
(b). The Compliance Order was personally served on the Respondent on June 14, 2004; and
(c). The Respondent has not provided the information and documents to a Canada Customs and Revenue Agency official as required by the Compliance Order within the time limited by the Compliance Order or at all.
2). Service of this show cause Order on the Respondent Scott Charles Robertson shall include copies of the Affidavit of Gordon Wright, sworn May 13, 2004, the Affidavit of Tim Thorne, sworn August 19, 2004 and the Order of Mr. Justice Martineau dated June 8, 2004.
3). Costs of this motion shall be in the cause.
[2] On December 3, 2003, the Minister of National Revenue (the "Minister") issued
a Requirement for Information to the respondent, pursuant to subsection 231.2(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the "Act") to provide information and documents to the Minister regarding the respondent's net worth as at October 31, 2003. The deadline for compliance with the Requirement for Information was 30 days after December 3, 2003.
[3] On June 7, 2004, the Minister made an application to this Court seeking an Order requiring the respondent to comply with the Requirement for Information. The respondent did not appear at the hearing of the application.
[4] On June 8, 2004, Martineau J. made the Order referred to by Rouleau J. in his above Order dated October 5, 2004. The latter Order was served upon the respondent personally on October 28, 2004.
[5] At the hearing before me, the only witness heard was Mr. Tim Thorne for the applicant. The respondent was present and was informed of his right to choose to testify or not in his case. He chose not to testify.
[6] Mr. Thorne testified that the respondent has failed to comply with the above Order issued by Martineau J. as the respondent has not yet provided the information and documents sought by the Minister of National Revenue pursuant to section 231.7 of the Act, namely: "details of all monies received by the Respondent from employment and other sources during the period January 1, 2000 to October 31, 2003, including the name and address of the payer, and the nature of the payments". For his part, the respondent simply stated in his oral argument that he did not have the time to comply and that the applicant ought to be satisfied with the bank statements provided to his counsel on January 18, 2005, on the eve of this hearing.
[7] I find the respondent in clear contempt of court. The bank statements provided to counsel for the applicant at the last minute do not cover the entire period from January 1, 2000 to October 31, 2003 and in no way indicate the nature of any payment made to him, or the name and address of any payer. The respondent did not produce any evidence to support or justify his oral argument that he did not have the time to provide the relevant information and documents as ordered by Martineau J. on June 8, 2004. In my view, the respondent has knowingly refused to comply with the latter Order.
[8] In the circumstances, I consider that a fine of three thousand dollars ($3,000.00) payable forthwith and an Order to pay solicitor-client costs not exceeding one thousand five hundred dollars ($1,500.00) payable upon taxation constitute an appropriate sentence. In addition, it is ordered that the respondent provide the information and documents sought by the Minister of National Revenue pursuant to subsection 231.2(1) of the Act as contemplated by the Order issued by Martineau J. on June 8, 2004, no later than 30 days from service of this Order upon the respondent personally.
JUDGE
OTTAWA, ONTARIO
February 17, 2005
FEDERAL COURT
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: T-966-04
STYLE OF CAUSE: THE MINISTER OF NATIONAL REVENUE v. SCOTT CHARLES ROBERTSON
PLACE OF HEARING: Vancouver, British Columbia
DATE OF HEARING: January 19, 2005
REASONS FOR ORDER: The Honourable Mr. Justice Pinard
DATED: February 17, 2005
APPEARANCES:
David Everett FOR THE APPLICANT
Scott Charles Robertson THE RESPONDENT ON HIS OWN BEHALF
SOLICITORS OF RECORD:
John H. Sims, Q.C. FOR THE APPLICANT
Deputy Attorney General of Canada
Scott Charles Robertson THE RESPONDENT ON HIS OWN BEHALF
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