What kinds of cases are you looking for?    < Previous Case Collections — holding off on collecting on incorrect GST/HST assessmentGST/HST — Advertising servicesGST — air travel commissionsGST — builder built home for personal useGST — builder of new home was not who CRA thought it wasGST/HST — Cancelling interest on "wash transaction"GST — cleaning up years of failure to charge GST on management feesGST — community centre constructionGST/HST — convincing CRA that it was too late to assessGST — corporation providing health care servicesGST/HST — credit for net tax wrongly remittedGST — dental clinicGST — directors' liability (car dealership)GST — directors' liability (company dissolved)GST — director's liability (construction contractor)GST — director's liability (corporate lawyer)GST — directors' liability (person never agreed to be a director)GST — directors' liability (public company)GST — director's liability (restaurant owner)GST — directors' liability assessment — individual was 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tax — another refund where return filed lateIncome tax — assessment for transfer by tax debtorIncome tax — auditor demanding too muchIncome tax — builder built home as personal residenceIncome tax — cancelling source deductions assessmentIncome tax — capital gains vs. incomeIncome tax — charitable donation of kidney beansIncome tax — charitable donation to US religious schoolIncome tax — child support deductionIncome tax — claiming business losses from past yearsIncome tax — companies were not carrying on Personal Services BusinessIncome tax — corporation was bare trusteeIncome tax — costs of mother's Notice of Objection deductibleIncome tax — CRA chasing widow for deceased's RRSPIncome tax — deduction for Power of Attorney feesIncome tax — donations to suspect charity allowedIncome tax — expenses against unreported incomeIncome tax — expenses of setting up a film shelterIncome tax — general anti-avoidance ruleIncome tax — getting the $500,000 capital gains exemptionIncome tax — 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expensesCollections — execution preventing sale of propertyPayroll withholdings — directors' liability (company dissolved)Payroll withholdings — directors' liability (public company)Payroll withholdings — penalty for late remittanceYour problem goes here Next Case > GST — directors' liability assessment — individual was never a director My client worked as manager of a fitness club. The owner, "M", offered him a 20% stake in the business, and he bought 20% of the shares of the company. He signed a Shareholders' Agreement, but never agreed to become a director. My client handled the day-to-day management of the clubs, while M took care of all of the finances and accounting. M was secretive about the financial operations, and did not share information with my client. As it turned out, the company was in financial difficulty and was evicted by the landlord. After the eviction, my client (without M's involvement) incorporated a new company to reopen the fitness club. My client continued to be involved with M in other fitness clubs. Two years later, my client sold the new company to M as part of terminating all their business dealings. The CRA sought to collect unremitted GST from the original company, which had no assets. Years later, the CRA came after the directors of the company. Unbeknownst to my client, M had registered both himself and my client with the provincial government as being the directors of that company. The CRA thus assessed my client as a director, for over $285,000. My client asked me for help. He had never been a director. How were we to prove this to the CRA? I filed a Notice of Objection, collecting all relevant documentation and setting out carefully the history of the case. I drafted Affidavits from several people, including the company's former lawyer and a former office administrator, swearing to the facts that my client had never been or acted as a director and that M had kept all the company's financial information to himself. I noted that my client had never signed any consent to be a director, and that there was no record in the company's minute book that he had been appointed as a director. Indeed, my client had been consistent in telling the CRA that he had never been a director. I showed that the case law confirmed that, in these circumstances, the CRA needed more evidence than the provincial corporate registry to show that my client had been a director. Finally, I pointed out that even if the CRA were inclined to believe that my client had been a director, he met the "due diligence" test because he was unaware that he was a director. I cited case law clearly supporting this principle. The CRA appeals officer agreed, and cancelled the $285,000 assessment. Problem vanished! (2003)