Garden City Customs Services Inc. of Niagara Falls was convicted and fined $8,000 April 17, 2009 in the St. Catharines Ontario Court of Justice.

The company, located at 6045 Progress Street in Niagara Falls, failed to report and remit Employer Health Tax (EHT) and pleaded guilty to the charge laid by the Ministry of Revenue's Special Investigations Branch.

In addition to the fine, Garden City Customs Services must pay a $2,000 surcharge to the Victims' Justice Fund. Businesses convicted of tax offences must also repay any taxes owing plus civil negligence penalties and interest, if any.

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.