Date: 20040610
Docket: T-1258-03
Citation: 2004 FC 839
Toronto, Ontario, June 10th, 2004
Present: The Honourable Mr. Justice Phelan
BETWEEN:
ZDZISLAW MAJEWSKI
Applicant
and
CANADA CUSTOMS AND REVENUE AGENCY
REVENUE COLLECTIONS
Respondent
REASONS FOR ORDER AND ORDER
NATURE OF PROCEEDINGS
[1] This is an application for judicial review of the decision by Canada Customs and Revenue Agency ("CCRA") denying the Applicant's request under the Fairness Provisions of the Excise Tax Act for relief from paying penalties and interest.
[2] The Applicant was self-represented throughout these proceedings although he was assisted by his son in this Court with regard to any language or wording problems which might arise.
BACKGROUND
[3] The Applicant is an electrical sub-contractor who established his own business as a sub-contractor to a single contractor.
[4] For the period November 1, 1998 to December 31, 2001, the Applicant failed to remit GST payments although the gross income for the business exceeded $ 30,000.00.
[5] Although the Applicant did eventually, upon demand by CCRA, pay the outstanding GST balance, he has not paid penalties and interest on the amount of GST as required.
[6] The Applicant requested relief from those payments pursuant to the Fairness Provisions of the Excise Tax Act. The request involved a two stage review.
[7] The first request was denied on the grounds that a person is responsible for filing and paying taxes on time as well as having the general obligation to be well-informed about the GST obligations incurred in a business.
[8] In the second stage review the initial decision to deny was confirmed. The official specifically recognized the Applicant's contention that he was new to business but held that, that was not a circumstance beyond the Applicant's control which relieved him of the obligation to make payments on time.
ANALYSIS
[9] The applicable standard of review in this instance is patent unreasonableness. (See Sharma v. Canada Customs and Revenue Agency [2001] 3 C.T.C. 169 (F.C.T.D.))
[10] What this means to Mr. Majewski is that this Court has very limited grounds to overturn the CCRA's decision.
[11] Having reviewed all of the facts before this Court and paying particular attention to the reasons given by both CCRA officials, I cannot find that this refusal was "clearly irrational."
[12] As a consequence, this application must be dismissed.
ORDER
IT IS ORDERED that this application for judicial review be dismissed.
"Michael L. Phelan"
J.F.C.
FEDERAL COURT
Names of Counsel and Solicitors of Record
DOCKET: T-1258-03
STYLE OF CAUSE: ZDZISLAW MAJEWSKI
Applicant
and
CANADA CUSTOMS AND REVENUE AGENCY
REVENUE COLLECTIONS
Respondent
DATE OF HEARING: JUNE 9, 2004
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR ORDER
AND ORDER BY: PHELAN J.
DATED: JUNE 10, 2004
APPEARANCES BY:
Mr. Zdzislaw Majewski
FOR THE APPLICANT (on his own behalf)
Ms. Surksha Nayar
FOR THE RESPONDENT
SOLICITORS OF RECORD:
Mr. Zdzislaw Majewski
Oshawa, Ontario
FOR THE APPLICANT (on his own behalf)
Morris Rosenberg
Deputy Attorney General of Canada
Toronto, Ontario
FOR THE RESPONDENT
FEDERAL COURT
Date: 20040610
Docket: T-1258-03
BETWEEN:
ZDZISLAW MAJEWSKI
Applicant
and
CANADA CUSTOMS AND REVENUE AGENCY REVENUE COLLECTIONS
Respondent
REASONS FOR ORDER AND ORDER