Smerchanski v. Minister of National Revenue, [1977] 2 S.C.R. 23 (1976)

Supreme Court of Canada

Smerchanski v. Minister of National Revenue, [1977] 2 S.C.R. 23

Date: 1976-06-29

Mark G. Smerchanski Appellant;

and

The Minister of National Revenue Respondent.

ECO Exploration Company Limited Appellant;

and

The Minister of National Revenue Respondent.

1976: May 12, 13, 14, 18; 1976: June 29.

Present: Laskin C.J. and Martland, Judson, Ritchie, Spence, Pigeon, Dickson, Beetz and de Grandpré JJ.

ON APPEAL FROM THE FEDERAL COURT OF APPEAL

Income tax-Tax liability acknowledged-Reassessment-Waiver of right of appeal-Payment of amounts owing-Waiver agreement binding-No undue influence or coercion-Conduct of taxpayer such as to disentitle him to relief in any event.

The present appeals, one by an individual taxpayer (S) and the second by a company under his control, raised the same question, namely, whether the two taxpayers were entitled to pursue appeals from certain reassessments for income tax in the face of waiver agreements which each signed under seal after taking independent legal advice upon which they acted. The taxpayers paid in full the amounts assessed as tax, interest and penalties, but later contended, inter alia, that the waiver agreements were voidable because the threat of prosecution lay behind them....

If you are already a vLex customer, Access Here