Archives - juillet 2017

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  Sud v. R. - TCC: Director liable for unpaid GST going back more than a decade - he never resigned

  10 juillet 2017 By Bill Innes

  catégories:

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

  Précis: Mr. Sud was a director of 1186271 Ontario Inc. (“118”). He was assessed in 2014 for unpaid GST ($17,298.32 ) for the period from January 1, 2003 to December 31, 2005. The evidence was that 118 stopped doing business in 2005 and had filed its last Ontario corporate tax return in 2008. Mr. Sud testified that he believed that the corporation was automatically dissolved 2 years after its failure to file Ontario corporate tax returns and therefore he believed he had ceased to be a director of 118 around 2010. In fact 118 was not dissolved until October 24, 2016 which was two years after the date of the GST assessment of Mr. Sud.
  Sud v. R. - TCC: Director liable for unpaid GST going back more than a decade - he never resignedPlus >
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  Grant v. R. - TCC: Court recommends waiver of penalties and interest - unacceptable processing delay by CRA

  7 juillet 2017 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Mr. Grant was the director of a company, RII Holdings Inc. (“RII”), that went through a long, messy and convoluted bankruptcy proceeding. He attempted to resist liability on the basis of a number of complex defences, including arguing that he had resigned as a director more than two years before the date of the assessment, none of which were accepted by the Court. The Court did take the somewhat unusual step of recommending that the Minister consider waiving penalties and interest because of “unacceptable processing delay on the part of CRA”. As a result the appeal was dismissed but there was no order of costs even though this was a general procedure appeal.
  Grant v. R. - TCC: Court recommends waiver of penalties and interest - unacceptable processing delay by CRAPlus >