Teskey,
T.C.J.:—The
appellant
appeals
its
assessment
dated
March
7,
1989
wherein
the
Minister
assessed
a
penalty
pursuant
to
subsection
227(9)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act")
for
late
payment
of
employee
deductions.
Facts
The
appellant
alleges
that
to
its
knowledge
all
payments
of
employee
deductions
for
some
20
years
had
been
received
on
time
as
they
had
been
mailed
to
Revenue
Canada
two
to
three
days
prior
to
the
required
due
date.
Apparently
the
appellant's
bookkeeper
would
normally
have
sent
by
mail
the
employee
deductions
for
the
period
February
1
to
February
15,
1989
on
Friday,
February
24.
Unfortunately,
the
bookkeeper
took
ill
and
was
not
at
work
on
Thursday,
February
23,
1989,
on
Friday,
February
24,
1989
and
again
on
Monday,
February
27,
1989.
The
payment
was
mailed
by
registered
mail
on
Tuesday,
February
28
to
Revenue
Canada.
It
was
agreed
by
both
parties
that
because
the
25th
fell
on
a
weekend
that
the
payment
should
have
been
paid
on
the
following
Monday,
namely
February
27,
1989.
Appellant's
Position
The
appellant
concedes
that
its
February
25,
1989
payment
was
late
but
requests
the
Court
to
vacate
the
assessment
because
for
some
20
years
it
had
made
all
required
remittances
on
time
and
this
one
was
late
only
because
of
the
illness
of
the
employee
responsible
for
making
the
deductions
to
Revenue
Canada.
Analysis
The
respondent
assumed
as
facts
that
15
of
the
last
27
remittances
prior
to
the
one
involved
were
received
late.
These
facts
are
immaterial.
Once
the
Minister
assesses
a
penalty
pursuant
to
subsection
227(9)
of
the
Act,
there
is
no
discretion
for
this
Court
to
vacate
it
on
compassionate
grounds.
The
appellant
conceded
that
the
payment
was
late.
There
is
nothing
this
Court
can
do
but
dismiss
the
appeal.
Decision
For
the
reason
set
out
above,
the
appeal
is
dismissed.
Appeal
dismissed.
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