The Registrar of the Alcohol and Gaming Commission of Ontario issued a Notice of Proposal to revoke the liquor licence of Mac's North End Pub due to the licensee's failure to file returns and remit Retail Sales Tax (RST) since 2008.
The Board found that the licensee's complete failure to meet its RST obligations demonstrated a lack of financial responsibility, violating subsection 6(2)(a) of the Liquor Licence Act.
However, the Board dismissed the allegation under subsection 6(2)(d), finding that the failure resulted from the licensee being overwhelmed and lacking financial control, rather than from dishonesty or a lack of integrity.
The Board invited written submissions on penalty.