Date: 20021118
Docket: A-808-00
Neutral citation: 2002 FCA 455
CORAM: LÉTOURNEAU, J.A.
MALONE, J.A.
BETWEEN:
ALEC MCDOUGALL
Applicant
- and -
ATTORNEY GENERAL OF CANADA
Respondent
Heard at Edmonton, Alberta, on November 18, 2002.
Judgment delivered from the Bench at Edmonton, Alberta, on November 18, 2002.
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU, J.A.
CONCURRED IN BY: ROTHSTEIN, J.A.
MALONE, J.A.
Date: 20021118
Docket: A-808-00
Neutral citation: 2002 FCA 455
CORAM: LÉTOURNEAU, J.A.
MALONE, J.A.
BETWEEN:
ALEC MCDOUGALL
Applicant
- and -
ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Edmonton, Alberta,
on November 18, 2002.)
LÉTOURNEAU, J.A.:
[1] Files A-808-00 and A-809-00 involve two applications for judicial review relating to similar issues, one arising under the Excise Tax Act, R.S.C. 1985, c. E-15, the other under the Income Tax Act, R.S.C. 1985, (5th Supp.). In both cases, the applicant, as an alleged de facto director, was assessed by the Minister of National Revenue for the corporation's failure to remit Goods and Services Taxes collected and payroll source deductions made. The two appeals in the Tax Court of Canada were heard together like the two applications for judicial review were in this Court.
[2] Notwithstanding the arguments of Mr. Forer, counsel for the applicant, we have not been convinced that Beaubier J.T.C.C. misapprehended or misconceived the law and the facts in the present instance: The Queen v. Corsano et al. 99 DTC 5658 (F.C.A.), leave to appeal to the Supreme Court of Canada denied; Soper v. The Queen 97 DTC 5407 (F.C.A.). Nor have we been convinced that he misapplied the law to the facts as he found them. The evidence adduced before him supported his findings that the applicant purported to act and acted as a de facto director of the corporation at the time the corporation, as required by section 323 of the Excise Tax Act and 227.1 of the Income Tax Act, failed to remit the taxes collected and the source deductions made. It also supported his conclusion that the applicant knew of the corporation's default and failed to act with due diligence to correct such default and prevent its recurrence.
[3] For these reasons, the applications for judicial review in both files will be dismissed, but with one set of costs.
[4] Copy of these Reasons in file A-808-00 will be filed in file A-809-00.
"Gilles Létourneau"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-808-00
STYLE OF CAUSE: ALEC McDOUGALL v. AGC
PLACE OF HEARING: EDMONTON, AB
DATE OF HEARING: November 18, 2002
REASONS FOR JUDGMENT BY LÉTOURNEAU, J.A.
CONCURRED IN BY: ROTHSTEIN, MALONE JJ.A
DATED: November 18, 2002
APPEARANCES:
Douglas Forer FOR THE APPLICANT
Margaret Irving FOR THE RESPONDENT
SOLICITORS OF RECORD:
Felesky Flynn LLP
Edmonton, AB FOR THE APPLICANT
Morris Rosenberg, Deputy Attorney General of Canada
Ottawa, ON FOR THE RESPONDENT