Not open to court to make exceptions to statutory provisions on grounds of fairness

Tax court of Canada | Customs and Excise

APPEAL

Not open to court to make exceptions to statutory provisions on grounds of fairness

Appellant was approached during H1N1 pandemic to manufacture sanitizing gels. Due to urgency of situation, it started manufacturing sanitizing gels while simultaneously working to complete formulation submission for Canada Revenue Agency (“CRA”) approval. Appellant acknowledged it did not comply with s. 73 of Excise Act (Can.). Minister assessed excise duty payable on packaged spirits under act. Appellant requested court to consider reducing amount of duty assessed, given unintentional nature of offence. Appeal dismissed. Even though appellant had received approval under Natural Health Products Regulations (Can.), at time it manufactured gels, act does not give any exemption on that basis. Court did not have authority to provide relief based on fairness. There was no provision in act that granted judiciary authority to deviate from strict application of its provisions. It was not open to court to make exceptions to statutory provisions on grounds of fairness or equity. Appellant was only assessed duty payable on alcohol and could have faced a harsher situation had Minister imposed penalty. Court was not convinced that appellant was not negligent in failing to comply with act.
International  Custom Pak Inc. v. R. (Feb. 11, 2014, T.C.C. [Informal Procedure], Lucie Lamarre J., File No. 2013-1768(EA)I) 237 A.C.W.S. (3d) 657.

Free newsletter

Our daily newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please complete the form below and click on subscribe for daily newsletters from Law Times.

Recent articles & video

Ontario court rules cap on general damages does not apply to sexual abuse

House of Commons reveals legal fee reimbursement over $54k

Downey slams Purdue Pharma for not including Canadian claims

U of T's Anita Anand awarded medal by Royal Society of Canada

How criminal lawyers make referrals

Man discharged from his fourth bankruptcy

Most Read Articles

Chasm in opinions remains after statement of principles repeal

Insurance lawyers reveal their referral philosophies

Court of Appeal rules auto insurer not liable for parental negligence claim stemming from accident

Man discharged from his fourth bankruptcy