Ministry of Revenue
Owner Of Bradford Flower Shop Fined For Sales Tax Offence
Court Imposes More Than $17,000 In Penalties
BRADFORD, ON, July 10 — Ministry of Revenue investigators found
that for a five year period the sole officer and director of Country Garden
Flowers and Gifts Limited failed to report $57,240 in Provincial Sales Tax
(PST).
On June 4, Carolyn McKay Servant pleaded guilty on behalf of the company
to a charge of failing to remit PST collected from customers between 1999 and
2004. She also pleaded guilty to a charge that she directed or participated in
the company's offence.
McKay Servant was fined $14,310 and the company was given a suspended
sentence. She must also pay a surcharge of $2,862 to the Ontario Victims'
Justice Fund, bringing the total court-imposed penalties to $17,172.
In addition to court-imposed fines and surcharges, businesses convicted
of tax offences must repay any taxes owing, plus civil negligence penalties
and interest. Court heard that Country Garden Flowers and Gifts made
substantial restitution before the June 4 court appearance.
The Ministry of Revenue operates a Voluntary Disclosure Program.
Corporations and individuals may come forward and voluntarily report past
violations of provincial tax laws, and pay any amounts owing. Prosecution and
civil negligence penalties are waived in such cases. To qualify for immunity
from prosecution and penalties, a disclosure must be truly voluntary - it
cannot be prompted by a request for access to a taxpayer's business records or
other ministry enforcement action.
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For more information visit
www.rev.gov.on.ca
Contact Info
For further information: Scott Blodgett, Ministry of Finance, Ministry
of Revenue, (416) 325-0324