Archives - mai 2018

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  Le v. R. – TCC: Taxpayer neither a de jure nor de facto director – director’s liability assessment lifted

  7 mai 2018 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Other

  Précis: The taxpayer was assessed for both GST and source deductions for several years in connection with 0780221 B.C. Ltd. (the “Corporation”) on the basis that she had been either a de jure or de facto director of the Corporation during the periods at issue. The Tax Court examined the evidence and was satisfied that the taxpayer had been neither a de jure nor a de facto director of the Corporation at any material time. Thus her two appeals were allowed with costs totaling $1,000 even though these were informal procedure appeals.
  Le v. R. – TCC: Taxpayer neither a de jure nor de facto director – director’s liability assessment liftedPlus >