On September 28, 1998, at 1155 mountain daylight time, a Cessna 414, C-GLHP, registered to and operated by Skyward Aviation as a Canadian non-scheduled air carrier passenger flight, experienced a brake failure and subsequent landing gear collapse during the landing roll at the Burley Municipal Airport, Burley, Idaho. Visual meteorological conditions prevailed at the time and an instrument flight rules flight plan was filed. The airplane was substantially damaged, and the airline transport pilot, commercial pilot, and the three passengers were not injured. The flight had originated from Billings, Montana, about 50 minutes prior to the accident. The flight crew reported that the flight departed from Winnipeg, Manitoba, Canada, at 0715, and was destined for Billings, Montana. The second pilot landed the airplane at Billings, and during taxi, reported to the Captain that the left brake did not feel normal. The Captain tried the brake and agreed that it was not normal. The aircraft was taxied to a maintenance facility where a mechanic visually inspected the brakes. The mechanic did not visually detect a problem and instructed the flight crew to pump the brakes in case of air in the lines. The flight crew reported that as they taxied out for departure, the brakes were pumped and felt that the pressure was okay. The flight crew reported that a short field landing was performed at Burley. The aircraft touched down within 500 feet of the threshold and braking action began. The Captain reported that the landing roll and braking action were normal until about three quarters of the way down the runway when the left braking action failed. The second pilot maintained directional control as the aircraft approached the end of the runway. The Captain reported that a decision was made to apply hard right rudder and right brake to deliberately "ground loop" the aircraft before it ran off the end of the runway and into a river. During the right turn, the right main landing gear collapsed and the aircraft struck an airport sign. On September 21, 1998, the maintenance records indicate the completion of a hundred hour inspection. The records indicate that the brake master cylinders were serviced. During the inspection, the left main gear brake line was found badly chafed. The line was replaced. After the accident, the brake system was inspected. No anomalies were noted. The left side Brake Master Cylinder was removed for a functional test. The results of the test revealed that the master cylinder assembly met all engineering requirements. The spot putty in place locking the cover to the body was consistent with 1970 Cessna production assembly practices. The unit was disassembled and no evidence of wear, scratches or pitting were found. The Cessna Aircraft Company Model 414 Service Manual indicates time limit inspections of the brake system plumbing for leaks; hoses for bulges and deterioration; and the parking brake for operation. The service manual also indicates time limit inspections for servicing the brake master cylinder. There are no time limits specified for overhaul of the brake master cylinder.