INCOME TAX |
Penalties |
Légaré v. Canada (Customs and Revenue Agency)
T-1815-01
2003 FC 1047, Noël J.
8/9/03
7 pp.
Judicial review of decision by Chief, Appeals, Taxation Services Office, Québec, denying review of application to quash interest and penalties--In support of application applicant alleged same grounds as in first application, i.e. had always carried out tax obligations in past, circumstances prevented him from seeing errors made by accountant, and finally, acted in good faith--Decision under review reasonably justified in view of Minister's discretion-- Applicant seriously ill in 1998 and 1999--According to own evidence failure to comply with various provisions of Income Tax Act (ITA) resulted from errors made by third party--As Customs and Revenue Agency (Agency) indicated in first decision, taxpayer responsible for failure to perform all obligations laid down in ITA--Consequently, error made by accountant, ignorance of ITA by accountant, or fact accountant did not file return of taxpayer he represented within specified deadlines, not extraordinary circumstances--In case at bar, it appears interest and penalties owed resulted from errors by accountant, not applicant's illness--Agency exercised discretion reasonably, taking into account relevant material and analysing reasons in support of application, and consistent with procedural fairness--Judicial review dismissed.