Wannan v. Canada, 2003 FCA 423 (2003)

Date: 20031112

Docket: A-37-03

Citation: 2003 FCA 423

CORAM: DESJARDINS J.A.

NADON J.A.

SHARLOW J.A.

BETWEEN:

NANCY JO WANNAN

Appellant

and

HER MAJESTY THE QUEEN

Respondent

Heard at Ottawa, Ontario on October 15, 2003.

Judgment delivered at Ottawa, Ontario on November 12, 2003.

REASONS FOR JUDGMENT BY: SHARLOW J.A.

CONCURRED IN BY: DESJARDINS J.A.

NADON J.A.

Date: 20031112

Docket: A-37-03

Citation: 2003 FCA 423

CORAM: DESJARDINS J.A.

NADON J.A.

SHARLOW J.A.

BETWEEN:

NANCY JO WANNAN

Appellant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT

SHARLOW J.A.

[1] Nancy Jo Wannan appeals the amended judgment of the Tax Court dated January 14, 2003, allowing in part an appeal against an assessment dated February 8, 1999 made pursuant to section 160 of the Income Tax Act , R.S.C. 1985, c. 1 (5 th supp.): Wannan v. Canada , [2002] T.C.J. No. 653 (QL), 2003 D.T.C. 76, [2003] 2 C.T.C. 2303 (T.C.C.).

[2] Section 160 is one of a number of provisions in the Income Tax Act that create vicarious or secondary liability for tax debts. Such provisions permit the Minister to collect a tax debt from someone other than the tax debtor, provided certain statutory conditions are met. The relevant parts of section 160 read as follows:

160(1) Where a person has ... transferred property ... to ... the person's spouse ... the following rules apply: . . .

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