Pages
Categories
Archives
Category Archives: Collections
Antle and Garron
The Federal Court of Appeal has released its reasons for dismissing the appeal of the taxpayer in Antle. See Antle v. The Queen, 2010 FCA 280. The reasons are also now available online in St. Michael Trust Corp. v. The … Continue reading
Posted in Cases, Collections, Individuals, International
Leave a comment
Sometimes limitation periods matter
I’m often forced to explain to clients that, when it comes to tax debts and assessments, the “usual” limitation periods don’t apply. Mr. Justice Juriansz, in Danso-Coffey v. Ontario, 2010 ONCA 171, wrote that “time limits and limitation periods serve … Continue reading
Posted in Cases, Collections
Leave a comment
Assessments
In Danso-Coffey v. Ontario, 2010 ONCA 171, the Ontario Court of Appeal considered whether Ontario could assess and collect tax from an individual who was supposedly a director of a corporation when, it turned out, she wasn’t. The Court concluded … Continue reading
Posted in Cases, Collections
Leave a comment
Trust accounts
In Canada Trustco Mortgage Company v. The Queen, 2008 TCC 482, aff’d 2009 FCA 267, the Tax Court held that a financial institution must comply with a requirement to pay even where the the funds sought to be seized from … Continue reading
Posted in Cases, Collections
Leave a comment
Limitation Periods and Collections
In Markevich v. The Queen, 2003 SCC 9, the Supreme Court held that a limitation period applied to prevent the CRA from collecting an old tax debt. The CRA was no different from the rest of us, the Court said: … Continue reading
Posted in Cases, Collections
Leave a comment