Matter of B-

Cite as 5 I&N Dec. 649

IN THE MATTER OF B

In EXCLUSION Proceedings

T-1943675

Decided by the Board January 27, 1954

Crime involving moral turpitude-Unlawful attempt to evade payment of taxes imposed by the Canadian Excise Tax Act-Excludability under section 212 (a) (9) of the Immigration and Nationality Act. A conviction for unlawfully attempting to evade payment of taxes imposed by the Canadian Excise Tax Act, formerly the Special War Revenue Act, is a conviction for a crime involving moral turpitude and an individual so convicted is excludable under section 212 ( a) ( 9) of the Immigration and Nationality Act. Excluded : Section 212 ( a) (9) -Admits and convicted of crime involving moral turpitude : Unlawful attempt to evade payment of taxes imposed by Canadian Excise Tax Act.

BEFORE THE BOARD

Discussion : The case comes forward on appeal from the order dated February 4, 1953, of the special inquiry officer finding the appellant inadmissible on the grounds stated above. On October 27, 1949, in the Court of Sessions of the Peace for the District of Montreal, Quebec, Canada, the appellant was convicted on his plea of guilty of (1) failing to pay taxes due under the provisions of the Excise Tax Act; (2) when filing returns as required by the Excise Tax Act making therein false statements ; (3 ) omitting to enter material particulars in books or records of account required to be kept by subsection 1 of section 113 of the Excise Tax Act ; (4) willfully attempting to evade payment of the sum of $6,843.84 taxes imposed by the Excise Tax Act in said period, committing thereby infractions of the Excise Tax Act during the period between August 1, 1945, and February 1, 1947; and was sentenced to pay a fine of $100, and to pay the sum of $33,687.68 as additional penalty and to be imprisoned for the space of 1 year unless the said several sums and all costs and charges were paid. The appellant and others involved apparently elected to serve the term of imprisonment. The Canadian Excise Tax Act was formerly known as the Special War Revenue Act. Although the record of conviction fails to reveal the exact section of the Excise Tax Act of which appellant was con

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Cite as 5 I&N Dec. 649

victed, it appears, from the limited research possible, to involve section 60 of the Revised Statutes of Canada which provides as follows : Everyone who willfully attempts in any manner to evade or defeat any tax imposed by this act is guilty of an offense and liable on summary conviction to imprisonment for a term not exceeding 2 years and not less than 12 months. 1932-33, chapter 50, section 25.

We have previously had occasion to deal with a somewhat similar provision involving section 112, subsection 3, of the Special War Revenue Act, chapter 179, Revised Statutes of Canada and Amending Acts, this act being the predecessor to the present Excise Tax Act. That provision likewise dealt with a violation with intent to evade the payment of tax. We held that the phrases "with intent to evade the payment of tax" as used in this statute and "with intent to defraud the revenue" as used in this country have so exactly the same meaning as to be used interchangeably and concluded that there was involved moral turpitude in such a crime. Matter of A- , 56041/710, 1, I. & N. Dec. 436 (1943) . It is concluded that the ground of inadmissibility is sustained by the record. The appellant seeks to enter the United States as a temporary visitor for pleasure. The conviction was had within the past 5 years for an offense committed comparatively recently and there is shown no compelling or urgent reason requiring the appellant's presence in the United States. The case does not impress us as one requiring the grant of discretionary relief. Order : It is ordered that the appeal be and the same is hereby dismissed.

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