CUSTOMS AND EXCISE |
Excise Tax Act |
Janda Products Canada Ltd. v. M.N.R.
T-1507-03
2004 FC 1516, Layden-Stevenson J.
27/10/04
13 pp.
Motion by applicant to address issues of interest and costs arising from July 6, 2004 order in judicial review application--Applicant entitled to remission of tax paid in relation to coin-operated devices--Now seeking interest on monies returned to it as consequence of remission order--Applicant not coming within Excise Tax Act (ETA), s. 261(1), which provides for payment of rebate where tax paid by mistake--Remission order enacted on recommendation of M.N.R., pursuant to Financial Administration Act (FAA), s. 23(2)--FAA thus governing legislation--Neither FAA nor remission order providing for payment of interest--Words "or otherwise" in ETA, s. 261(1) not incorporating remission payments pursuant to FAA into ETA--For provision to have extra-legislative application, must say so--In absence of statutory provision imposing obligation to pay interest, no such obligation--Legislative decision-making not subject to known duty of fairness, not open to Court to interfere-- Applicant, relying on FAA, s. 23(6), requested prejudgment interest pursuant to Crown Liability and Proceedings Act, s. 31--Argued July 6 order "order for the payment of money"--Request rejected--FAA, s. 23(6) ensuring Crown cannot attempt to recover debt after remission granted--July 6 order not "order for the payment of money" because not giving monetary relief to one party from another--Declaration of entitlement to money not having same effect (as order for payment of money)--In any event, only "order for payment of money" available on judicial review one that addresses costs--July 6 order not ordering Minister pay monetary amount to applicant--Motion dismissed--Excise Tax Act, R.S.C., 1985, c. E-15, s. 261(1) (as enacted by S.C. 1990, c. 45, s. 12)--Financial Administration Act, R.S.C., 1985, c. F-11, s. 23(6) (as am. by S.C. 1991, c. 24, s. 7)--Crown Liability and Proceedings Act, R.S.C., 1985, c. C-50, ss. 1 (as am. by S.C. 1990, c. 8, s. 21), 31 (as am. idem, s. 31; 2001, c. 4, s. 51; 2002, c. 8, s. 182(1)(k)).