R. v. Chilton Insurance Consulting Inc. and Chilton, (1995) 138 Sask.R. 308 (QB)

• Judge: Wedge, J.
• Court: Court of Queen's Bench of Saskatchewan (Canada)
• Case Date: December 11, 1995
• Jurisdiction: Saskatchewan
• Citations: (1995), 138 Sask.R. 308 (QB)

R. v. Chilton Ins. Consulting Inc. (1995), 138 Sask.R. 308 (QB)

MLB headnote and full text

Chilton Insurance Consulting Inc. and Trevor Chilton (appellants) v. Her Majesty the Queen as Represented by The Attorney General of Canada (respondent)

(1995 Q.B.C.A. No. 7)

Indexed As: R. v. Chilton Insurance Consulting Inc. and Chilton

Saskatchewan Court of Queen's Bench

Judicial Centre of Prince Albert

Wedge, J.

December 11, 1995.

Summary:

Chilton Insurance Consulting Inc. and Trevor Chilton, as director of the company, were convicted of failing to comply with a demand to provide corporate income tax returns for the years 1990 and 1991. The company and Chilton appealed the convic­tions.

The Saskatchewan Court of Queen's Bench dismissed the appeals.

Company Law - Topic 1024

Incorporation and organization - Registra­tion - Striking off the register - Effect of - A company and its director (Chilton) were convicted of failing to comply with a demand to provide corpor­ate income tax returns for the years 1990 and 1991 - The company was struck off the corporate registry in May 1989 for failing to file its annual return - The com­pany and Chilton appealed the convictions arguing that, although the company was not dissolved, it was paralysed in its activities and it was not logical to conclude that a company which was paralysed or in a state of sus­pense was able to activate itself for the purpose of filing income tax returns - The Saskatchewan Court of Queen's Bench dismissed the appeals - The company was not dissolved nor dead after it was struck off the registry.

Company Law - Topic 4181

Directors - Liability of directors - General - [See Company Law - Topic 1024 ].

Income Tax - Topic 9348

Enforcement - Offences - Failure to com­ply with demand to file a return - [See Company Law - Topic 1024 ].

Cases Noticed:

Dadson v. Grest, [1928] 1 W.W.R. 286 (Sask. C.A.), refd to. [para. 7].

Thomas v. Minister of National Revenue (1990), 90 D.T.C. 1806 (Tax C.C.), refd to. [para. 7].

R. v. Rasmussen and Saskatoon Salvage Co. (1985) Ltd. (1995), 130 Sask.R. 308 (Prov. Ct.), dist. [para. 12].

R. v. Gill (1989), 40 B.C.L.R.(2d) 360 (Co. Ct.), consd. [para. 17].

Counsel:

A. Krishan, for the appellants;

K.L. Eggum, for the respondent.

These appeals were heard before Wedge, J., of the Saskatchewan Court of Queen's Bench, Judicial Centre of Prince Albert, who delivered the following judgment on December 11, 1995.