Gagné Estate v. Canada, 2023 CAF 9

Case tabs

Summaries

Summary Under

mooted defective appointment of the taxpayer as a director did not avoid liability for corporate remittance failures

The deceased (Gagné) was assessed on May 22, 2013 under ETA s. 323 respecting unremitted net tax of a corporation that was majority-owned by him...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

no engaging of ETA s. 323(5) notwithstanding alleged defects in appointment as director

The deceased (Gagné) was assessed less than two years after the registry under the Act respecting the Legal Publicity of Enterprises (Quebec)...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.