Smith v. Canada, 2001 CAF 84 (2001)

Extract

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Smith v. Canada, 2001 CAF 84 (2001)

Date: 20010326

Docket: A-154-00

Neutral citation: 2001 FCA 84

CORAM: NOËL J.A.

EVANS J.A.

SHARLOW J.A.

BETWEEN:

GORDON E. SMITH

Applicant

and

HER MAJESTY THE QUEEN

Respondent

Heard at Vancouver, B.C. on February 6, 2001

JUDGMENT delivered at Ottawa, Ont., March 26, 2001

REASONS FOR ORDER BY: SHARLOW J.A.

CONCURRED IN BY: NOËL J.A.

EVANS J.A.

Date: 200103026

Docket: A-154-00

Neutral citation: 2001 FCA 84

CORAM: NOËL J.A.

EVANS J.A.

SHARLOW J.A.

BETWEEN:

GORDON E. SMITH

Applicant

and

HER MAJESTY THE QUEEN

Respondent

REASONS FOR JUDGMENT

SHARLOW J.A.

Gordon E. Smith has been assessed under subsection 227.1(1) of the Income Tax Act , R.S.C. 1985, c. 1 (5th Supp.) and subsection 323(1) of the Excise Tax Act , R.S.C. 1985, c. E-15 for amounts owed by a corporation of which he was a director. He appealed the assessments to the Tax Court of Canada under the informal procedure on a number of grounds, including the due diligence defence. His appeal was dismissed on February 9, 2000 (reported as Smith v. Her Majesty the Queen , 2000 D.T.C. 1888, [2000] 2 C....

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