R. v. Whissell-McLeod Ventures Ltd. et al., (1993) 140 A.R. 268 (QB)

• Judge: Ritter, J.
• Court: Court of Queen's Bench of Alberta (Canada)
• Case Date: May 21, 1993
• Citations: (1993), 140 A.R. 268 (QB)

R. v. Whissell-McLeod Ventures Ltd. (1993), 140 A.R. 268 (QB)

MLB headnote and full text

Her Majesty The Queen (respondent) v. Whissell-McLeod Ventures Ltd. and George Whissell (appellants)

(Action No. 9203-0492-S2)

Indexed As: R. v. Whissell-McLeod Ventures Ltd. et al.

Alberta Court of Queen's Bench

Judicial District of Edmonton

Ritter, J.

May 21, 1993.

Summary:

Whissell and a company he controlled were convicted under s. 238(1) of the Income Tax Act of six charges of failing to comply with demands to file returns. They appealed.

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

Income Tax - Topic 9348

Enforcement - Offences - Failure to com­ply with demand to file a return - Rev­enue Canada served Whissell and several companies he controlled with demands pursuant to s. 231.2(1)(a) of the Income Tax Act to file income tax returns for six taxation years - He failed to comply - He and one of his companies were convicted of failing to comply with the demands - He appealed on the ground, inter alia, that the demand should have been made under s. 150(2) of the Act - The Alberta Court of Queen's Bench held that a demand could be made under s. 150 or s. 231.2 - See paragraphs 15 to 16.

Income Tax - Topic 9348

Enforcement - Offences - Failure to com­ply with demand to file a return - Rev­enue Canada gave Whissell and several companies he controlled 75 days to com­ply with demands to file income tax returns for six taxation years - The com­panies were interwoven and the accounting records were in a mess - Whissell was unable to comply - Whissell appealed the convictions for failure to file returns on the basis, inter alia, that the time for compli­ance was not reasonable - The Alberta Court of Queen's Bench held that the time for compliance was reasonable - See paragraphs 17 to 21.

Income Tax - Topic 9348

Enforcement - Offences - Failure to com­ply with demand to file a return - Rev­enue Canada served Whissell and several companies he controlled with demands to file income tax returns for six taxation years - Whissell failed to comply - One of the companies was convicted of failing to comply as principal offender and Whis­sell was convicted as a party to the offence pursuant to s. 242 of the Income Tax Act - The Alberta Court of Queen's Bench dismissed Whissell's appeal where there was ample evidence to conclude that he directed, authorized, assented to and par­ticipated in the offence - See paragraphs 23 to 27.

Cases Noticed:

R. v. Harder (1956), 114 C.C.C. 129 (S.C.C.), refd to. [para. 25].

Statutes Noticed:

Criminal Code, R.S.C. 1985, c. C-46, sect. 21 [para. 25].

Income Tax Act, S.C. 1970-71-72, c. 63, sect. 150(2), sect. 231.2(1)(a) [para. 13]; sect. 238(1) [para. 14]; sect. 242 [para. 13].

Counsel:

D. Misutka, for the Crown;

E.J. Erler (Durocher, Simpson), for the appellants.

This appeal was heard before Ritter, J., of the Alberta Court of Queen's Bench, Judicial District of Edmonton, who delivered the following judgment on May 21, 1993.