Précis: Mr. Helgesen was assessed for tax and unremitted payroll deductions pursuant to section 227.1 of the Income Tax Act (the “Act”). He unsuccessfully appealed to the Tax Court attempting to establish a due diligence defence. He appealed to the Federal Court of Appeal which held that he had not made out any reversible error by the Tax Court Judge. The appeal was dismissed from the Bench with costs to the Crown.
Helgesen v. R. - FCA: Director did not make out due diligence defence, appeal dismissed from BenchREAD MORE »