Words and Phrases - "forthwith"
MNR v. Potereyko, 83 DTC 5113 (Sask. PC)
A demand that documents be furnished "forthwith" provided a "reasonable time" for compliance. "It is trite law to say that 'forthwith' means that one is to do an act or carry out an obligation with all reasonable dispatch, delaying the execution of the mandate only to carry out such other acts or duties as may, by the particular circumstances, be seen to be reasonably necessary". (S.231(3))
Nestle Enterprises Ltd. v. MNR, 92 DTC 1001, [1991] 2 CTC 2627 (TCC)
On January 17, 1989 the taxpayer withheld $535,579 of tax on a payment to a non-resident. On February 14, 1989 it mailed a cheque for that sum to the Receiver General, and on February 20, 1989 the cheque was received in Ottawa. In finding that the taxpayer was subject to the 10% penalty under s. 227(9) for failure to "forthwith remit" the withholding tax, Brulé J. stated (p. 1003):
"'Remit' means the receipt by the Receiver General of the tax. 'Forthwith' means as soon as possible, given the circumstances of the Appellant. No circumstances emerged as to why it was only remitted thirty-four days later."