Précis: The taxpayer was assessed GST, interest and penalties on management fees paid to him by 494743 B.C. Ltd. (the "Company") over a 6 year period from 2005 to 2010. He argued that he had entered into an agreement with the Company in 2002, with the consent of CRA, that he would not charge GST on the management fees. He was unsuccessful in the Tax Court and appealed to The Federal Court of Appeal. The Court of Appeal rejected his contention that there was an enforceable agreement that he did not have to pay GST. His appeal was dismissed from the bench, with costs set at $1,000 all inclusive.
Familamiri v. R. - FCA: Taxpayer’s management fees not exempt from GSTREAD MORE »