Tax Court of Canada Judgments

Decision Information

Horsnall v. The Queen

Court (s) Database Tax Court of Canada Judgments
Date 2007-02-20
Neutral citation 2007 TCC 122
File numbers 2004-4263(GST)I
Judges and Taxing Officers David W. Beaubier
Subjects Part IX of the Excise Tax Act (GST)

Decision Content

Docket: 2004-4263(GST)I

BETWEEN:

ROD HORSNALL,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

____________________________________________________________________

Appearances:

Counsel for the Appellant:

Kevin Mellor

Counsel for the Respondent:

Gerald Chartier

____________________________________________________________________

JUDGMENT

          The appeal from the reassessment made under the Excise Tax Act, notice of which is dated April 5, 2004 and bears number 09ES20040601, is allowed and the matter is referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that the penalties imposed be vacated in accordance with the attached Reasons for Judgment.

Signed at Saskatoon, Saskatchewan this 27th day of February 2007.

"D.W. Beaubier"

Beaubier, J.


Citation: 2007TCC122

Date: 20070220

Docket: 2004-4263(GST)I

BETWEEN:

ROD HORSNALL,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REASONS FOR JUDGMENT

Beaubier, J.

[1]      This matter was appealed from my Judgment dated 6 September, 2005. The Federal Court of Appeal, by its Judgment from the Bench on November 20, 2006 referred the matter back to this Court "for a determination of the Appellant's liabilities for the penalties in view of the due diligence defence."

[2]      Section 280 of the Excise Tax Act as it was during the period in appeal (January 1, 1998 to September 30, 2001) imposed a penalty for which a defence of due diligence lay.

[3]      The evidence for the Appellant established at questions 5, 38 and 164 that the Appellant spoke to GST officials and dealt with the GST filings the way that they instructed him to. That evidence was not refuted in any way.

[4]      For these reasons, the Appellant's appeal respecting the penalties levied in this matter is granted.

[5]      This matter is remitted to the Minister for reconsideration and reassessment to vacate the penalties so imposed.

Signed at Saskatoon, Saskatchewan this 27th day of February 2007.

"D.W. Beaubier"

Beaubier, J.


CITATION:                                        2007TCC122

COURT FILE NO.:                             2004-4263(GST)I

STYLE OF CAUSE:                           Rod Hornsall v. The Queen

PLACE OF HEARING:                      Regina, Saskatchewan

DATE OF HEARING:                        August 22, 2005

REASONS FOR JUDGMENT BY:     The Honourable Justice D.W. Beaubier

DATE OF JUDGMENT:                     February 27, 2007

APPEARANCES:

Counsel for the Appellant:

Kevin C. Mellor

Counsel for the Respondent:

Gerald Chartier

COUNSEL OF RECORD:

       For the Appellant:

                          Name:                       Kevin C. Mellor

                            Firm:                      Mellor Law Firm

       For the Respondent:                     John H. Sims, Q.C.

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Canada

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