Minister not statute-barred from assessing taxpayer more than four years after corporation filed returns

Tax court of Canada | Taxation

GOODS AND SERVICES TAX

Minister not statute-barred from assessing taxpayer more than four years after corporation filed returns

Appeal by taxpayer from assessment by Minister under Excise Tax Act (Can.). Taxpayer was director of corporation. Corporation failed to remit GST for reported period ending February 28, 1994 to May 31, 1999. Taxpayer was assessed by way of director’s liability assessment. Appeal dismissed. Minister was not statute-barred from assessing taxpayer more than four years after corporation filed its returns. Due diligence defence was not applicable. Taxpayer could not successfully argue that he was assessed more than two years after ceasing to be director.

Siow v. Canada (June 14, 2011, T.C.C., Pizzitelli J., File No. 2008-3820(GST)G) 204 A.C.W.S. (3d) 938 (19 pp.).

Free newsletter

Our newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please enter your email address below to subscribe.

Recent articles & video

From ignored to a nation-to-nation relationship: Jason Madden’s 20 years advocating for Metis rights

Ontario Superior Court of Justice welcomes new judges Colin Stevenson and Gilead Kay

Ontario Superior Court upholds award of costs exceeding the damages in a personal injury case

Ontario Superior Court resolves estate dispute between siblings by passing over a sister as trustee

Erika Chamberlain steps down as dean of Western Law

Ont. CA orders new trial in pedestrian collision case due to unfair bad character evidence

Most Read Articles

Erika Chamberlain steps down as dean of Western Law

Ont. CA orders new trial in pedestrian collision case due to unfair bad character evidence

Ontario Superior Court of Justice welcomes new judges Colin Stevenson and Gilead Kay

From ignored to a nation-to-nation relationship: Jason Madden’s 20 years advocating for Metis rights