Horsnall v. The Queen

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