Docket: A-244-14
Citation:
2014 FCA 291
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CORAM:
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DAWSON J.A.
WEBB J.A.
NEAR J.A.
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BETWEEN:
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MIROSLAW DRAG
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Appellant
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and
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CANADA REVENUE AGENCY
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Respondent
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Heard
at Toronto, Ontario, on December 9, 2014.
Judgment delivered at Toronto, Ontario, on December 10, 2014.
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REASONS FOR JUDGMENT BY:
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DAWSON J.A.
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CONCURRED IN BY:
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WEBB
J.A.
NEAR
J.A.
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Docket: A-244-14
Citation:
2014 FCA 291
|
CORAM:
|
DAWSON J.A.
WEBB J.A.
NEAR J.A.
|
|
BETWEEN:
|
|
MIROSLAW DRAG
|
|
Appellant
|
|
and
|
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CANADA REVENUE AGENCY
|
|
Respondent
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REASONS
FOR JUDGMENT
DAWSON J.A.
[1]
The Canada Revenue Agency concluded that the
appellant provided taxable services in Canada and that he failed to collect and
remit Goods and Services Tax (GST). The appellant was therefore assessed; such
assessment included penalties and interest charges. The appellant applied for
taxpayer relief under section 281.1 of the Excise Tax Act, R.S.C. 1985,
c. E-15 (Act). As a result of this application, a decision was made to
cancel the interest charges incurred up to the date of GST registration because
the appellant never collected GST and so never had GST funds for his own use.
The penalties were not waived or cancelled.
[2]
A judge of the Federal Court dismissed an
application for judicial review of that decision (2014 FC 367). This is an
appeal from that decision.
[3]
In my view, this appeal cannot succeed for the
following reasons.
[4]
First, the Federal Court Judge selected the
correct standard of review and made no error in his application of the
reasonableness standard to the decision not to waive or cancel the penalties
assessed against the appellant.
[5]
Second, the Judge correctly concluded that
section 281.1 of the Act does not permit the waiver or cancellation of the
underlying tax. Indeed, the appellant did not seek this remedy in his Request
for Taxpayer Relief.
[6]
Therefore, I would dismiss the appeal. In the
circumstances, I would not award costs against the appellant.
"Eleanor R. Dawson"
“I agree
Wyman
W. Webb J.A.”
“I agree
D.G. Near J.A.”
FEDERAL
COURT OF APPEAL
NAMES
OF COUNSEL AND SOLICITORS OF RECORD
APPEAL FROM A JUDGMENT OF THE
HONOURABLE MR. JUSTICE MANSON OF THE FEDERAL COURT, DATED APRIL 16, 2014,
DOCKET NO. T-1571-13.
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STYLE OF CAUSE:
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MIROSLAW DRAG v. CANADA REVENUE
AGENCY
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PLACE OF HEARING:
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Toronto, Ontario
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DATE OF HEARING:
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December 9, 2014
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REASONS FOR JUDGMENT BY:
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DAWSON J.A.
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CONCURRED IN BY:
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WEBB J.A.
NEAR J.A.
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DATED:
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December 10, 2014
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APPEARANCES:
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Self-Represented
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For The Appellant
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Laurent Bartleman
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For The Respondent
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SOLICITORS OF RECORD:
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N/A
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For The Appellant
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William F. Pentney
Deputy Attorney General of Canada
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For The Respondent
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