Précis: This is somewhat of an odd case. Mr. Benaroch was assessed as a director of 4158831 Canada Inc. in respect of unpaid GST of that corporation. At the Tax Court hearing the Crown failed to produce a certificate of the Federal Court showing the corporate debt or a report of the sheriff showing the writ returned unpaid. The Crown then filed a motion for a rehearing in order to produce that evidence (which, it seems, was in the Crown’s possession all along but not disclosed in its list of documents).
Benaroch v. R. - TCC: Crown failed to produce evidence - not allowed a new hearingREAD MORE »