| Citation: |
Waycobah First Nation v. canada (Attorney General), 2010 FC 1188, [2011] 1 F.C.R. D-9 |
T-2011-09 |
Customs and Excise
Excise Tax Act
Judicial review of decision by Assistant Commissioner of Legislative Policy and Regulatory Affairs Branch (Assistant Commissioner) of Canada Revenue Agency (CRA) not to recommend remission of harmonized sales tax (HST) pursuant to Financial Administration Act, R.S.C., 1985, c. F-11, s. 23(2)—Applicant not charging, collecting, remitting HST on sales of taxable products to non-natives—Several notices of assessment issued—Applicant filing remission request, asserting HST debt causing hardship—Assistant Commissioner examining remission guidelines, taking applicant’s non-compliance record with respect to HST obligations into consideration—Principal issues whether Assistant Commissioner erring by failing to consider relevant factors set out in s. 23(2), fettering discretion—Applicant stating Assistant Commissioner only relying on CRA remission guide, not using terms “public interest”, “unjust”, “unreasonable” found in s. 23(2)—Concept of “public interest” not merely interest of any one group of taxpayers, must also consider society generally—Remission order involving departure from principle of equality of treatment—Assistant Commissioner not required to adopt applicant’s characterization of “public interest”—Entitled to assess broader implications of recommendation for remission—Strict adherence to remission guidelines not amounting to fettering of discretion—Remission guidelines mirroring language of Act, not restricting its ambit—Application dismissed.
Waycobah First Nation v. Canada (Attorney General) (T-2011-09, 2010 FC 1188, de Montigny J., judgment dated November 26, 2010, 24 pp.)