Archives - avril 2020

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  Escape Trailer Industries Inc. v. R. – FCA: Court of Appeal dismisses appeal from Federal Court – taxpayer not entitled to remission order on HST and interest

  3 avril 2020 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Corporate Tax
  • Federal Income Tax

  Précis: The taxpayer sought a remission order in respect of harmonized sales tax (HST) plus interest totaling $273,183.39. When the Minister denied the request the taxpayer appealed to the Federal Court which refused to recommend a remission order. The taxpayer appealed to the Federal Court of Appeal which dismissed the appeal holding that the Assistant Commissioner’s determination that there were no extenuating factors justifying a remission order was not unreasonable under the circumstances. Thus the appeal was dismissed with costs.
  Escape Trailer Industries Inc. v. R. – FCA: Court of Appeal dismisses appeal from Federal Court – taxpayer not entitled to remission order on HST and interestPlus >