CUSTOMS AND EXCISE
Excise Tax Act
Judicial review of denial by respondent of request for cancellation of penalties, interest under fairness provisions of Excise Tax Act, R.S.C., 1985, c. E-15—Applicant personally paying GST owing by son’s travel business, together with interest, penalties based on understanding by collection staff that if he did so, interest and penalty would be waived—Record filed by Minister containing handwritten memorandum confirming such undertaking—CCRA not having regard to unusual circumstances (third party paying debt, CCRA’s undertaking as to waiver)—Merely following fairness guidelines—Application allowed—Respondent ordered to pay interest, penalties paid plus interest thereon to applicant.
Liddar v. M.N.R. (T-264-06, 2006 FC 1303, Hughes J., judgment dated 27/10/06, 4 pp.)