CUSTOMS AND EXCISE
Excise Tax Act
Appeal from Federal Court decision (2006 FC 1303) ordering M.N.R. to repay respondent interest, penalties—Interpretation of Federal Courts Act, R.S.C., 1985, c. F-7, s. 18.1(3)—Respondent personally paid corporation’s assessed goods and services tax liability, interest, penalties—Assessment, refund provisions of Excise Tax Act, R.S.C., 1985, c. E-15 not contemplating refund of interest, penalties paid by one person for account of another—Portion of judgment requiring refund to be paid to respondent set aside—Respondent’s request for waiver referred back to Minister for reconsideration—Appeal allowed in part.
Liddar v. M.N.R. (A-535-06, 2007 FCA 323, Sharlow J.A., judgment dated 16/10/07, 5 pp.)
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