Précis: The taxpayer was assessed EI and CPP in respect of its workers. It appealed to the Tax Court and the appeal was dismissed from the bench. It further appealed to the Federal Court of Appeal raising two arguments:
The Tax Court Judge had denied the taxpayer procedural fairness in not assisting with the taxpayer’s conduct of its case.
The Tax Court Judge relied upon a document marked for identification only.
The Court of Appeal rejected both arguments and dismissed the appeal with costs.
Creteco-Gunner Corporation v. R. – FCA: Taxpayer not denied procedural fairness in Tax Court - appeal dismissedREAD MORE »