Précis: Mrs. Sheck appealed an assessment in respect of a transfer of $17,500 made to her in 2008 in respect of outstanding GST/HST owing by her husband and a dry-cleaning corporation of which he was the sole director. She argued that her husband was not liable for the corporate tax until the date in 2016 when a Federal Court certificate for the corporate tax was returned unsatisfied. The Court rejected this argument as a matter of statutory interpretation. The Court rejected a second argument that $12,000 of the funds transferred to her in 2008 represented repayment of a loan she had made to her husband. As a result the appeal was dismissed without costs.
Sheck v. R. – TCC: Assessment for GST/HST on transfer from husband at a date he was a tax debtor upheld by Tax CourtREAD MORE »