Canada (Minister of National Revenue) v. Vu

Canada (Minister of National Revenue) v. Vu

The Minister demonstrated, by uncontradicted affidavit evidence of routine mailing procedure and sworn evidence of dispatch to the correct address, that the proposal and Notice of Reassessment were properly sent and thus deemed received under s.334 of the Excise Tax Act; therefore the reassessment was valid, the Certificate and lien were properly based on that reassessment, and the motions to quash were dismissed; costs awarded to the Minister.

Citation
2004 FC 1783
Parties
Applicant/minister: Canada (Minister of National Revenue); Respondent/judgment Debtor: Kim Oanh Vu; Respondent/co Movant: Tsui Wai Keung
Court
Federal Court
Jurisdiction
Canada
Judgment Date
31 December 2004
Procedural Posture
Tax Assessment and Collection Under the Excise Tax Act (gst) / Motions to Quash Reassessment, Lift Certificate and Discharge Lien Decided
Outcome
Motions dismissed; costs awarded to the Minister
Legal Topics
Goods and Services Tax (gst), Notice of Reassessment, Service of Documents, Certificate and Lien, Proof of Mailing, Costs
Source Language
English
Tax Law Administrative Law Civil Procedure Property Law Goods and Services Tax (gst) Notice of Reassessment Service of Documents Certificate and Lien +2 more

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Parties

Canada (Minister of National Revenue)

Applicant/minister

Kim Oanh Vu

Respondent/judgment Debtor

Tsui Wai Keung

Respondent/co Movant

Procedural Posture

Tax Assessment and Collection Under the Excise Tax Act (gst) / Motions to Quash Reassessment, Lift Certificate and Discharge Lien Decided

Legal Issues

  1. 1 Whether the Minister validly served the proposal letter and Notice of Reassessment under the Excise Tax Act
  2. 2 Whether the reassessment is void for lack of service and therefore whether the Certificate and registered lien must be quashed or set aside
  3. 3 Whether the Minister had authority to register a lien and collect in absence of an appeal stay

Ratio Decidendi

The Minister demonstrated, by uncontradicted affidavit evidence of routine mailing procedure and sworn evidence of dispatch to the correct address, that the proposal and Notice of Reassessment were properly sent and thus deemed received under s.334 of the Excise Tax Act; therefore the reassessment was valid, the Certificate and lien were properly based on that reassessment, and the motions to quash were dismissed; costs awarded to the Minister.

Court Disposition

Motions dismissed; costs awarded to the Minister

Orders

  • Motions dated June 3, July 12 and July 19, 2004 dismissed.
  • Costs in the amount of $2,000 plus any taxable disbursements awarded against Kim Oanh Vu and Tsui Wai Keung, payable forthwith to the Minister of National Revenue.