Tax – Goods and Services Tax – Administration and enforcement
Minister of National Revenue assessed director for corporate registrant’s unremitted GST pursuant to s. 323(1) of Excise Tax Act (ETA). Director appealed on ground that assessment was made more than two years after he resigned as director. Appeal allowed. Minister’s assessment was not levied within two years of director’s effective resignation date as provided for under s. 323(5) of ETA. Director’s evidence of date he resigned was not perfect but it was accepted. Director’s admission that directors’ registrar was incomplete and that resignation may not have been filed under Corporations Information Act (CIA) added rather than detracted from credibility. Notice of change filed under CIA was not test for effective resignation under s. 121 of Ontario’s Business Corporations Act (OBCA). Director resigned when written resignation was received by corporation.
Singh v. The Queen (2019), 2019 CarswellNat 3389, 2019 CarswellNat 3499, 2019 TCC 120, 2019 CCI 120, Randall S. Bocock J. (T.C.C. [Informal Procedure]).
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