Précis: The appellant corporation had been dissolved under the provisions of the Ontario Business Corporations Act (“OBCA”). It filed an appeal in the Tax Court which concluded that it could not pursue the appeal until its articles had been revived. The taxpayer appealed the Tax Court decision to the Federal Court of Appeal. The Court of Appeal reached the same decision as the Tax Court, although in a somewhat different manner. Thus the appeal was dismissed with costs although the taxpayer was given another 60 days to seek a revival of its corporate status.
1455257 Ontario Inc. v. R. - FCA: Dissolved corporation needs to be revived to file tax appealREAD MORE »