Federal Court Decisions

Decision Information

Couch v. Canada (National Revenue)

Court (s) Database Federal Court Decisions
Date 2010-11-12
Neutral citation 2010 FC 1130
File numbers T-191-09

Decision Content

 

Federal Court

 

Cour fédérale

 

 

Date: 20101112

Docket: T-191-09

Citation: 2010 FC 1130

Toronto, Ontario, November 12, 2010

PRESENT:     The Honourable Mr. Justice Campbell

 

BETWEEN:

 

BRIAN COUCH

 

 

Applicant

 

and

 

 

 

THE MINISTER OF NATIONAL REVENUE

AS REPRESENTED BY THE ATTORNEY GENERAL OF CANADA

 

 

Respondent

 

 

           REASONS FOR ORDER AND ORDER

 

[1]               The present Application concerns a fairness decision dated December 23, 2008 made by the Canada Revenue Agency (CRA) respecting Mr. Couch’s request for relief from the payment of interest and penalties arising from a tax debt. The decision was made pursuant to s.220(3.1) of the Income Tax Act, R.S.C. 1995, c.1 (5th supp.) which provides unfettered discretion in granting such relief and the Guidelines applied pursuant thereto which relate to proof of hardship (see Respondent’s Record, Volume 1 of 2, p.154).

 

[2]               The decision under review is the conclusion of a dialogue between Mr. Couch and CRA dating back to 1999. In bringing the present Application, Mr. Couch makes two key arguments: the CRA is in error in not finding that it would be a hardship for him to pay accrued interest and penalties on any outstanding tax debt; and with respect to the quantum of interest and penalties owing at the time he applied for relief, the CRA acted in bad faith by not following through on an alleged agreement whereby, once Mr. Couch’s tax debt was paid, accrued interest and penalties would be liquidated.

 

[3]               In the end result, I find that in rendering the decision under review the CRA was correct in its application of the Guidelines and reasonable in rendering a denial of relief to Mr. Couch on the basis that hardship had not been proved given the uncontested fact that Mr. Couch had significant assets at the time he made the present request for relief.

 

[4]               In addition, I find no evidence of bad faith on the part of CRA in its dealings with Mr. Couch.

 

 

 

ORDER

 

Accordingly, the present Application is dismissed.

 

I make no order as to costs.

 

 

                                                                                                            “Douglas R. Campbell”

Judge

 

FEDERAL COURT

 

SOLICITORS OF RECORD

 

 

DOCKET:                                          T-191-09

 

STYLE OF CAUSE:                          BRIAN COUCH v. THE MINISTER OF NATIONAL

REVENUE AS REPRESENTED BY THE ATTORNEY

GENERAL OF CANADA

 

 

PLACE OF HEARING:                    TORONTO, ONTARIO

 

DATE OF HEARING:                      SEPTEMBER 22, 2010

 

REASONS FOR ORDER

AND ORDER BY:                            CAMPBELL J.

 

DATED:                                             NOVEMBER 12, 2010

 

 

 

APPEARANCES:

 

BRIAN COUCH

 

FOR THE APPLICANT

(ON HIS OWN BEHALF)

 

SANDRA K.S. TSUI

FOR THE RESPONDENT

 

 

SOLICITORS OF RECORD:

 

N/A

 

 

FOR THE APPLICANT

(ON HIS OWN BEHALF)

MYLES J. KIRVAN

DEPUTY ATTORNEY GENERAL OF CANADA

FOR THE RESPONDENT

 

 

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