R. v. Rasmussen and Saskatoon Salvage Co. (1985) Ltd., (1995) 130 Sask.R. 308 (ProvCt)

• Judge: Goldstein, P.C.J.
• Court: Provincial Court of Saskatchewan (Canada)
• Case Date: March 21, 1995
• Jurisdiction: Saskatchewan
• Citations: (1995), 130 Sask.R. 308 (ProvCt)

R. v. Rasmussen (1995), 130 Sask.R. 308 (ProvCt)

MLB headnote and full text

Her Majesty the Queen v. Jim Rasmussen and Saskatoon Salvage Co.

(1985) Ltd.

Indexed As: R. v. Rasmussen and Saskatoon Salvage Co. (1985) Ltd.

Saskatchewan Provincial Court

Goldstein, P.C.J.

March 21, 1995.

Summary:

A corporation was charged with 10 counts of failing to file Goods and Services Tax returns contrary to s. 326 of the Excise Tax Act.

The Saskatchewan Provincial Court con­victed the corporation. The court fined the company $10,000.

Company Law - Topic 1024

Incorporation and organization - Registra­tion - Striking off the register - Effect of - A corporation was charged with 10 counts of failing to file Goods and Ser­vices Tax returns contrary to s. 326 of the Excise Tax Act - On January 5, 1994, the Minister demanded that the corporation file returns - The corporation claimed that it lacked authority to file returns when the demand was made because it had been struck off the Register of Corporations on May 31, 1993 - The Saskatchewan Pro­vincial Court held that the Business Cor­porations Act permitted a corporation to carry on business without being registered and its liability extended beyond being struck off the register - The court held that the corporation was guilty - See paragraphs 8 to 35.

Sales and Service Taxes - Topic 5403

Goods and Services Tax - Offences and penalties - Failure to file return - [See Company Law - Topic 1024 ].

Sales and Service Taxes - Topic 5403

Goods and Services Tax - Offences and penalties - Failure to file return - The Minister sent two demands that a corpo­ration file Goods and Services Returns for 10 separate periods - The corporation failed to file and was charged with 10 counts of failing to file returns contrary to s. 326 of the Excise Tax Act - The Saskatchewan Provincial Court convicted the corporation - The court noted that the corporation was not charged under s. 282 of the Act for failure to comply with the demands - The court fined the corporation $1,000 per count for a total of $10,000 - See paragraphs 36 to 40.

Cases Noticed:

Thomas v. Minister of National Revenue, 90 D.T.C. 1806 (Tax C.C.), refd to. [para. 13].

Gill v. R. (1989), 52 C.C.C.(3d) 349 (B.C. Co. Ct.), dist. [para. 15].

Statutes Noticed:

British Columbia Companies Act, R.S.B.C. 1979, c. 59, sect. 281(1) [para. 13].

Business Corporations Act, R.S.S. 1978, c. B-10, sect. 2.1 [para. 30]; sect. 97(1) [para. 5]; sect. 203(1), sect. 203(2), sect. 203(2.1) [para. 29]; sect. 275 [para. 23]; sect. 278 [para. 26]; sect. 203(5) [para. 31]; sect. 290(1) [para. 18]; sect. 290(2) [para. 19]; sect. 290(4) [para. 21]; sect. 291 [para. 22].

Excise Tax Act, R.S.C. 1985, c. E-15, sect. 282 [para. 1]; sect. 326 [para. 2]; sect. 330 [para. 6].

Counsel:

D.G. Kohlenberg, for the Crown;

P.L. Lindsay, for the defence.

This case was heard before Goldstein, P.C.J., of the Saskatchewan Provincial Court, who delivered the following oral decision on March 21, 1995.