Brown v. Canada (Customs and Revenue Agency)

Brown v. Canada (Customs and Revenue Agency)
Court (s) Database
Federal Court of Appeal Decisions
Date
2007-01-30
Neutral citation
2007 FCA 26
File numbers
A-655-05
Decision Content
Date: 20070130
Docket: A-655-05
Citation: 2007 FCA 26
CORAM: DÉCARY J.A.
EVANS J.A.
MALONE J.A.
BETWEEN:
RODERICK EVAN BROWN
Appellant
and
CANADA CUSTOMS AND REVENUE AGENCY
Respondent
Heard at Toronto, Ontario, on January 30, 2007.
Judgment delivered from the Bench at Toronto, Ontario, on January 30, 2007.
REASONS FOR JUDGMENT OF THE COURT BY: EVANS J.A.
Date: 20070130
Docket: A-655-05
Citation: 2007 FCA 26
CORAM: DÉCARY J.A.
EVANS J.A.
MALONE J.A.
BETWEEN:
RODERICK EVAN BROWN
Appellant
and
CANADA CUSTOMS AND REVENUE AGENCY
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on January 30, 2007)
EVANS J.A.
[1] This is an appeal from a decision of Justice Blais of the Federal Court dismissing an application for judicial review by Roderick Evan Brown to set aside a determination by a delegate of the Minister of National Revenue that Mr Brown had not made a voluntary disclosure of his failure to remit GST in the years 1996-2003 inclusive. The Minister may waive penalties owed by a taxpayer who makes a voluntary disclosure under the “fairness program”.
[2] The decision of Justice Blais is reported as Brown v. Canada (Canada Customs and Revenue Agency), 2005 FC 1639.
[3] Before us, counsel for the appellant raised a new argument concerning the legality of the delegate’s decision which had not been raised before the delegate or Justice Blais, and was not in the memorandum of fact and law prepared for this appeal by the appellant himself. Counsel for the respondent objected on the ground that the argument had not been put to Justice Blais and had taken her by surprise.
[4] In these circumstances, we are of the view that it would be inappropriate for the Court to consider the argument on its merits. Counsel relied on no other argument for allowing the appeal. The memorandum discloses no ground on which the appeal could succeed.
[5] For these reasons, the appeal will be dismissed with costs.
“John M. Evans”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-655-05
(APPEAL FROM AN ORDER OF THE HONOURABLE JUSTICE BLAIS, FEDERAL COURT DATED DECEMBER 2, 2005, DOCKET NO. T-151-05)
STYLE OF CAUSE: RODERICK EVAN BROWN v. CANADA CUSTOMS
AND REVENUE AGENCY
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: JANUARY 30, 2007
REASONS FOR JUDGMENT
OF THE COURT BY: (Décary, Evans & Malone JJ.A.)
DELIVERED FROM THE
BENCH BY: Evans J.A.
APPEARANCES:
Jonathon M. Kappy
FOR THE APPELLANT
Jade Boucher
FOR THE RESPONDENT
SOLICITORS OF RECORD:
Solmon Rothbart Goodman LLP
Toronto, Ontario
FOR THE APPELLANT
John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Ontario
FOR THE RESPONDENT