Maracle v. Ontario (Minister of Revenue), (1984) 4 O.A.C. 147 (DC)

Judge:Maloney, Griffiths and Gray, JJ.
Court:Superior Court of Justice of Ontario
Case Date:June 13, 1984
Citations:(1984), 4 O.A.C. 147 (DC)

Maracle v. Ont. (1984), 4 O.A.C. 147 (DC)

MLB headnote and full text

Maracle v. Minister of Revenue


Indexed As: Maracle v. Ontario (Minister of Revenue)

Ontario Divisional Court

Maloney, Griffiths and Gray, JJ.

June 13, 1984.


A tobacco seller sold tobacco without having a wholesale dealer's permit. The seller was assessed a penalty under s. 21 of the Tobacco Tax Act. The seller applied for judicial review on the ground that he was denied an opportunity to be heard. The Minister of Revenue moved to quash the seller's application on the ground that the relief claimed was already sought in a pending Supreme Court action.

The Ontario Divisional Court allowed the seller's application. The court dismissed the Minister's motion.

Administrative Law - Topic 265

Hearing and decision - Right to a hearing - Persons entitled to a hearing - A tobacco seller was assessed a penalty under s. 21 of the Tobacco Tax Act for selling tobacco without having a wholesale dealer's permit - The Ontario Divisional Court held that ss. 10, 12 and 13 applied and that the seller was therefore entitled to receive a notice of assessment, file a notice of objection and appeal the assessment to the Supreme Court (i.e. entitled to be heard).

Statutes Noticed:

Tobacco Tax Act, R.S.O. 1980, c. 502, sect. 10, sect. 12, sect. 13 [paras. 3 to 5]; sect. 21 [paras. 1, 3 to 5].


H.R. Shanbaum, for the applicant;

M.W. Bader, for the respondent.

This application was heard before Maloney, Griffiths and Gray, JJ., of the Ontario Divisional Court on May 30, and 31, 1984. The decision of the Divisional Court was delivered orally by Griffiths, J., and released on June 13, 1984.

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