CUSTOMS AND EXCISE
Excise Tax Act
Judicial review of decision by Canada Customs and Revenue Agency in which Minister’s delegate determined applicant, barrister and solicitor, not voluntarily disclosing failure to remit collected GST under Excise Tax Act, R.S.C., 1985, c. E-15 because had received notice being audited—Voluntary Disclosure Program conditions, Guidelines reviewed—Minister’s delegate exercising discretionary authority in good faith, in accordance with Information Circular—No breach of procedural fairness—Application dismissed.
Brown v. Canada (Customs and Revenue Agency) (T-151-05, 2005 FC 1639, Blais J., order dated 2/12/05, 12 pp.)
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