Buset v. Canada Customs and Revenue Agency

Full Text

166-34-29742 to 29744 (2001 PSSRB 26)
Buset v. Canada Customs and Revenue Agency

Before: G. Giguère
Appearances: L. David, for the Grievor; R. Lindey, for the Employer
Decision rendered: March 14, 2001

Termination (disciplinary) – Indefinite suspension – Suspension (20 days) – Senior Collections Officer – Repeated failure to file personal income tax returns – Failure to co-operate in a tax audit – Repeated accessing of her own account, as well as that of her husband and other family members – Credibility – the grievor, a senior collections officer, was first indefinitely suspended pending investigation and then suspended for 20 days without pay for failing to file her 1993, 1994 and 1995 income tax returns on time and for accessing her own account and those of her family members without the employer's authorization – subsequently, the grievor was indefinitely suspended pending investigation and then discharged from employment for failing to file her 1996 and 1997 income tax returns on time – included in the employer's grounds for the termination of her employment were her failure to co-operate during a tax audit and the results of the audit which indicated that she did not conduct herself and her tax affairs in an exemplary manner – the adjudicator concluded that the grievor's explanations for her behaviour were not credible and that the penalties imposed upon her for her acts of misconduct were reasonable under the circumstances.

Grievances denied.

Cases cited:

Faryna v. Chorny, [1952] 2 D.L.R. 354 (B.C.C.A.); Yensen (166-2-28949); Ward (166-2-16121).