Montgomery v. M.N.R.
A-234-94
Stone J.A.
13/1/95
6 pp.
Appeal from Motions Judge's decision upholding ruling Minister lacking authority to waive interest, pursuant to Act, s. 220(3.1), payable by appellants in respect of unpaid tax for 1994 taxation year -- S. 220(3.1) giving Minister discretion to waive penalty or interest "otherwise payable" under Act -- 1993 amendment to Act restricting application of s. 220(3.1) to "1985 and subsequent taxation years"--Appellant submitting interest, although in respect of unpaid tax for 1994 taxation year, "otherwise payable" in 1985 and subsequent taxation years -- Provisions at issue not ambiguous -- By limiting application of s. 220(3.1) to "1985 and subsequent taxation years" Parliament intending to restrict ministerial discretion to waive interest to 1985 taxation year or any taxation year subsequent thereto -- Had Parliament intended discretion to be available in 1985 regardless of year for which unpaid taxation arose, such intention could easily have been expressed in clear language--Clear language adopted by Parliament indicating Minister not granted authority to waive interest at issue -- Appeal dismissed--Income Tax Act, S.C. 1970-71-72, c. 63, s. 220(3.1) (as enacted by S.C. 1991, c. 49 s. 181(1); 1993, c. 24 s. 127(2)).