Précis: Mr. Benaroch was assessed under subsection 325(1) of the Excise Tax Act for $67,424.15 in respect of a transfer to him by his wife of her half of the the proceeds of the sale of a condominium at a time when she was alleged to owe GST in excess of that amount. Her liability was alleged to stem from the liability of a corporation of which she was a director.
Benaroch v. R. - TCC: Transferee GST liability based on director’s liability vacatedREAD MORE »