INCOME TAX |
Penalties |
Metro-Can Construction Ltd. v. Canada
T-714-02
2002 FCT 1171, Teitelbaum J.
13/11/02
9 pp.
Judicial review of decision by Canada Customs and Revenue Agency (CCRA) denying applicant's request for waiver of interest on income tax account under Income Tax Act, s. 220(3.1)--Applicant questioning whether Minister used improper process in coming to decision not to waive interest--Act, s. 220(3.1) conferring discretion on Minister with regard to waiving, cancelling penalties, interest-- Minister under no obligation to do so--On judicial review, Court must determine whether Minister, statutory delegate, properly exercised discretion--Standard of review patent unreasonableness--Act providing no process, factors to be followed, considered by Minister in course of rendering decision under s. 220(3.1)--Applicant's argument did not know amount owing could not stand--Act granting Minister power to delegate to officer, class of officers authority to exercise powers, perform duties of Minister under s. 220(3.1) --Review by Ms. Bemister, Chief of Appeals of Vancouver office, appropriate--Nothing in record suggesting CCRA acted in bad faith--Issue of undue delay implicitly considered for otherwise Ms. Bemister would not have to consider factor of "complexity of legal issues" which were subject of objection, appeal--Application dismissed--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 220(3.1) (as enacted by S.C. 1994, c. 7, Sch. VIII, s. 127(2)).