Dean Mazzariol v. The Queen

Dean Mazzariol v. The Queen
Court (s) Database
Tax Court of Canada Judgments
Date
2009-03-10
Neutral citation
2009 TCC 169
File numbers
2007-2783(GST)I
Judges and Taxing Officers
Brent Paris
Subjects
Part IX of the Excise Tax Act (GST)
Decision Content
Docket: 2007-2783(GST)I
BETWEEN:
DEAN MAZZARIOL, ANTHONY BUCCELLA and LIDIA MAZZARIOL Operating as Mazcom Print,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Appeal heard on March 10, 2009, at Toronto, Ontario.
Before: The Honourable Justice B. Paris
Appearances:
Agent for the Appellant:
Kay Bond
Counsel for the Respondent:
Ian Theil
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Excise Tax Act, notice of which is dated May 18, 2006, and bears number 05DP0125234 for the period January 1, 1994 to December 31, 2001, is dismissed in accordance with the attached Reasons for Judgment.
Signed at Ottawa, Canada, this 24th day of March 2009.
“B.Paris”
Paris J.
Citation: 2009 TCC 169
Date: 20090324
Docket: 2007-2783(GST)I
BETWEEN:
DEAN MAZZARIOL, ANTHONY BUCCELLA and LIDIA MAZZARIOL Operating as Mazcom Print,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
Paris, J.
[1] The Appellant is appealing from an assessment dated May 18, 2006 for unremitted GST, and related interest and penalties for the period January 1, 1994 to December 31, 2001.
[2] The Appellant contends that the Minister should have waived the penalties and interest that were imposed because the Appellant made a voluntary disclosure to the Minister in February 2004 that tax was owing. The Minister held that the Appellant was not entitled to a waiver of penalties and interest because the voluntary disclosure was only in respect of tax owing under the Income Tax Act and was not made “for GST purposes.”
[3] It is clear that this Court does not have jurisdiction to review the Minister’s exercise of his discretion under section 281.1 of the Excise Tax Act to waive penalties or interest. The appeal must therefore be dismissed.
[4] However, I am satisfied that the Appellant intended the voluntary disclosure made in February 2004 to have been made for the purposes of both the Income Tax Act and the Excise Tax Act, and I would therefore strongly recommend that the Minister exercise his discretion to waive penalties and interest in this case for the periods for which it is open to him to do so.
Signed at Ottawa, Canada, this 24th day of March 2009.
“B.Paris”
Paris J.
CITATION: 2009 TCC 169
COURT FILE NO.: 2007-2783(GST)I
STYLE OF CAUSE: DEAN MAZZARIOL, ANTHONY BUCCELLA and LIDIA MAZZARIOL Operating as Mazcom Print AND HER MAJESTY THE QUEEN
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: March 10, 2009
REASONS FOR JUDGMENT BY: The Honourable Justice B. Paris
DATE OF JUDGMENT: March 24, 2009
APPEARANCES:
Agent for the Appellant:
Kay Bond
Counsel for the Respondent:
Ian Theil
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the Respondent: John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Canada