Date: 20021119
Docket: A-466-01
Neutral citation: 2002 FCA 457
CORAM: LÉTOURNEAU, J.A.
MALONE, J.A.
BETWEEN:
PAUL FLEURY
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Edmonton, Alberta, on November 18, 2002.
Judgment rendered at Edmonton, Alberta, on November 19, 2002.
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU, J.A.
CONCURRED IN BY: ROTHSTEIN, J.A.
MALONE, J.A.
Date: 20021119
Docket: A-466-01
Neutral citation: 2002 FCA 457
CORAM: LÉTOURNEAU, J.A.
MALONE, J.A.
BETWEEN:
PAUL FLEURY
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
[1] This is an application for judicial review of the decision of Mogan J.T.C.C. in which he dismissed the applicant's appeal of an assessment of Goods and Services Tax (GST) under the Excise Tax Act, R.S.C. 1985, c. E-15 (Act).
[2] The learned judge ruled that the applicant, who is an accountant, was an inside director (actually he was the sole director and shareholder) of Orca Interior Systems and that the assessment of the applicant was not statute barred by subsection 323(5) of the Act since it was made within two years of the applicant ceasing to be a director of that corporation. The judge also found that the applicant was conscious of his obligations under the Act to collect and remit the GST, that he was aware week by week and month by month of the failure to make the GST returns and that he failed to exhibit the standard of care required under subsection 323(3) of the Act to relieve himself of personal liability.
[3] Notwithstanding the valuable efforts made by Mr. Fleury, who was self represented, to avoid the application of section 323 of the Act and the sympathy that I have for the position in which he now finds himself, I am bound by the law. I am satisfied that the findings of the Tax Court judge were amply supported by the evidence and that he properly understood and applied the law as evidenced by his review of the cases of Soper v. The Queen, 97 DTC 5407 (F.C.A.) and Worrell v. The Queen, 2000 DTC 6593 (F.C.A.).
[4] The application for judicial review will be dismissed without costs in the circumstances.
"Gilles Létourneau"
J.A.
"I agree"
"M.E. Rothstein"
J.A.
"I agree"
"B. Malone"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-466-01
STYLE OF CAUSE: PAUL FLEURY v. HMTQ
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:
Paul Fleury (self-represented) FOR THE APPLICANT
Mark Heseltine FOR THE RESPONDENT
SOLICITORS OF RECORD:
Not Applicable FOR THE APPLICANT
Morris Rosenberg, Deputy Attorney General of Canada
Ottawa, ON FOR THE RESPONDENT