O’Connor
J.T.C.C.
(orally):
—
MS.
LEVESQUE:
Your
Honour,
I
will
speak
on
behalf
of
the
appellant
and
the
respondent.
With
the
wise
words
that
you
pronounced
earlier
today,
we
have
been
able
to
reach
a
settlement
on
this
matter,
to
be
put
on
the
record
that
the
respondent
consents
to
the
appeal
for
the
failure
to
remit
for
the
1991
year
and
that
the
appellant
recognizes
his
liability
for
the
failures
to
remit
for
April,
May
and
June
of
1992,
for
a
total
amount
of
$35,418.
We
have
also
-
and
this
is
not
a
matter
of
jurisdiction,
Your
Honour
—
but
we’ve
also
determined
that
the
Crown
will
give
the
appellant
3
years
to
pay
that
amount.
HIS
HONOUR:
Does
that
amount
of
$35,000,
does
that
include
interest?
MS.
LEVESQUE:
Up
to
today,
yes.
But
this
is
a
bankrupt
debt.
And
as
of
the
time
of
bankruptcy,
interest
does
not
accumulate.
It’s
the
debt
of
the
company
which
went
bankrupt
and
you
can’t
charge
interest
on
bankrupt
debt.
So
there’s
no
interest
since
that
time
of
July
6.
HIS
HONOUR:
The
amount
that
you
have
agreed
upon
is
the
total
amount
which
the
appellant
is
obliged
to
pay
over
a
3-year
period?
MS.
LEVESQUE:
That’s
correct,
Your
Honour.
No
further
interest.
HIS
HONOUR:
And
commencing
when?
MS.
LEVESQUE:
As
soon
as
the
proper
paperwork
is
done,
which
could
be
up
to
a
month.
But
Revenue
Canada
will
be
in
touch
with
the
appellant
to
settle
the
monthly
payments.
So
it
would
be
about
a
month
before
Revenue
gets
in
touch
with
the
appellant,
but
that
will
be
all
in
a
letter
to
Revenue
Canada
from
me
explaining
the
situation.
HIS
HONOUR:
Okay.
And
once
you’re
agreed
upon
the
instalment
period,
there
is
still
no
further
interest
to
be
charged.
MS.
LEVESQUE:
That’s
correct.
HIS
HONOUR:
Okay.
MS.
LEVESQUE:
And
there
won’t
be
any
enforcement
procedures
acted
upon
the
appellant
unless
the
appellant
fails
to
remit
those
monthly
instalments
that
will
be
agreed
on.
HIS
HONOUR:
Okay.
MS.
LEVESQUE:
And
all
that
without
cost,
Your
Honour.
HIS
HONOUR:
You’re
agreeable?
MR.
MUTTART:
We’re
in
agreement,
Your
Honour.
We
thank
the
Court
for
its
cooperation
as
well
as
the
Crown.
HIS
HONOUR:
Okay.
Judgment
will
issue
in
accordance
with
the
consent
of
counsel
as
spoken.
I
think
you’ve
both
been
very
wise.
Thank
you.
Appeal
allowed
in
part.
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