Date: 20101112
Docket: T-191-09
Citation: 2010
FC 1130
Toronto, Ontario, November 12, 2010
PRESENT: The Honourable Mr. Justice Campbell
BETWEEN:
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BRIAN COUCH
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Applicant
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and
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THE MINISTER OF NATIONAL
REVENUE
AS REPRESENTED BY THE
ATTORNEY GENERAL OF CANADA
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Respondent
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REASONS FOR ORDER AND ORDER
[1]
The
present Application concerns a fairness decision dated December 23, 2008 made
by the Canada Revenue Agency (CRA) respecting Mr. Couch’s request for relief
from the payment of interest and penalties arising from a tax debt. The
decision was made pursuant to s.220(3.1) of the Income Tax Act, R.S.C.
1995, c.1 (5th supp.) which provides unfettered discretion in
granting such relief and the Guidelines applied pursuant thereto which relate
to proof of hardship (see Respondent’s Record, Volume 1 of 2, p.154).
[2]
The
decision under review is the conclusion of a dialogue between Mr. Couch and CRA
dating back to 1999. In bringing the present Application, Mr. Couch makes two
key arguments: the CRA is in error in not finding that it would be a hardship
for him to pay accrued interest and penalties on any outstanding tax debt; and
with respect to the quantum of interest and penalties owing at the time he
applied for relief, the CRA acted in bad faith by not following through on an
alleged agreement whereby, once Mr. Couch’s tax debt was paid, accrued interest
and penalties would be liquidated.
[3]
In the end
result, I find that in rendering the decision under review the CRA was correct
in its application of the Guidelines and reasonable in rendering a denial of
relief to Mr. Couch on the basis that hardship had not been proved given the
uncontested fact that Mr. Couch had significant assets at the time he made the
present request for relief.
[4]
In
addition, I find no evidence of bad faith on the part of CRA in its dealings
with Mr. Couch.
ORDER
Accordingly, the present
Application is dismissed.
I make no order as to costs.
“Douglas
R. Campbell”
FEDERAL COURT
SOLICITORS OF RECORD
DOCKET: T-191-09
STYLE
OF CAUSE: BRIAN COUCH v. THE MINISTER OF
NATIONAL
REVENUE AS REPRESENTED BY THE
ATTORNEY
GENERAL OF CANADA
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: SEPTEMBER
22, 2010
REASONS FOR ORDER
AND ORDER BY: CAMPBELL J.
DATED: NOVEMBER
12, 2010
APPEARANCES:
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BRIAN COUCH
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FOR THE APPLICANT
(ON HIS OWN BEHALF)
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SANDRA K.S. TSUI
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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 APPLICANT
(ON HIS OWN BEHALF)
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MYLES J. KIRVAN
DEPUTY ATTORNEY GENERAL OF CANADA
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FOR THE RESPONDENT
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