Nouvelles récentes

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  Benaroch v. R. - TCC: Crown failed to produce evidence - not allowed a new hearing

  1 décembre 2015 By Bill Innes

  catégories:

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

  Précis: This is somewhat of an odd case. Mr. Benaroch was assessed as a director of 4158831 Canada Inc. in respect of unpaid GST of that corporation. At the Tax Court hearing the Crown failed to produce a certificate of the Federal Court showing the corporate debt or a report of the sheriff showing the writ returned unpaid. The Crown then filed a motion for a rehearing in order to produce that evidence (which, it seems, was in the Crown’s possession all along but not disclosed in its list of documents).
  Benaroch v. R. - TCC: Crown failed to produce evidence - not allowed a new hearingPlus >
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  Hall v. R. - TCC: Directors liable for choice not to remit withholdings

  6 novembre 2015 By Bill Innes

  catégories:

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

  Précis: The appellants, Mr. and Mrs. Hall, were the directors of an alarm system company, Petco Holdings Inc. (“Petco). Commencing in 2004 they ran into financial problems and fell behind in their remittances for employee tax, EI and CPP. They resigned as directors in 2009 but were assessed in 2011 in respect of withholdings for the period prior to their resignations.
  Hall v. R. - TCC: Directors liable for choice not to remit withholdingsPlus >