R. v. Rasmussen and Saskatoon Salvage Co. (1985) Ltd., (1995) 138 Sask.R. 311 (QB)

• Judge: Noble, J.
• Court: Court of Queen's Bench of Saskatchewan (Canada)
• Case Date: December 28, 1995
• Jurisdiction: Saskatchewan
• Citations: (1995), 138 Sask.R. 311 (QB)

R. v. Rasmussen (1995), 138 Sask.R. 311 (QB)

MLB headnote and full text

Saskatoon Salvage Co. (1985) Ltd., 902 - 5th Avenue North, Saskatoon, Saskatchewan (appellant) v. Her Majesty the Queen (respondent)

(1995 Q.B.C.A. No. 21)

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

Saskatchewan Court of Queen's Bench

Judicial Centre of Saskatoon

Noble, J.

December 28, 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, in a decision reported at 130 Sask.R. 308, con­victed the corporation and imposed a fine of $10,000. The corporation appealed the con­viction and sentence.

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

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 tax returns for 10 separate periods (each demand referred to five separate periods) - The corporation failed to file and was con­victed of 10 counts of failing to file returns contrary to s. 326 of the Excise Tax Act - The corporation was fined $1,000 per count for a total of $10,000 - The corporation appealed, arguing that a failure to respond to a "demand" to file returns for several reporting periods con­stituted only one offence under s. 326 - The Saskatchewan Court of Queen's Bench rejected the argument - The offence was created by failing to file a return for each time period outlined in the demand, not for failing to comply with the demand - The court affirmed the sentence imposed.

Cases Noticed:

R. v. Kawaja (C.E.); R. v. Butt (J.A.) Ltd. (1994), 121 Nfld. & P.E.I.R. 172; 377 A.P.R. 172 (Nfld. Prov. Ct.), disagreed with. [para. 9].

Counsel:

P.L. Lindsay, for the appellant/accused;

D.G. Kohlenberg, for the respondent/ Crown.

This appeal was heard before Noble, J., of the Saskatchewan Court of Queen's Bench, Judicial Centre of Saskatoon, who delivered the following judgment on December 28, 1995.