Ahmar v. Canada, 2020 FCA 65
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Citation | 2020 FCA 65 |
| Date | 25 March 2020 |
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8 practice notes
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DIRECTORS' LIABILITY IN CANADIAN TAX LAW: CRITICALLY ANALYZING THE DUE DILIGENCE STANDARD.
...all the interest and penalties for which the directors were vicariously liable). (111) See ibid at paras 41-43. See also Ahmar v Canada, 2020 FCA 65, as an example where the director injected his own money into the company, including maxing out his lines of credit at para 7. The Federal Cou......
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Keybrand Foods Inc. v. Canada, 2020 FCA 201
...is asking this Court to reweigh the evidence and come to a different conclusion. This is not the role of this Court (Ahmar v. Canada, 2020 FCA 65, at para. 28). [74] In any event, there was sufficient basis for the Tax Court Judge to reach the conclusion that he did. It should also be noted......
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Ambs v. The Queen, 2020 TCC 62
...56. The principles enunciated in Buckingham are summarized in Balthazard v The Queen, 2011 FCA 331, ¶32. See also Ahmar v The Queen, 2020 FCA 65, ¶15, 18 & 24. [29] Buckingham, supra note 25, ¶49. But note that, on March 27, 2020, as part of the federal government&......
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Hirjee v. The King, 2023 TCC 4
...[7] 2011 FCA 142, 2011 CarswellNat 1295, at para 42 (“Buckingham”). [8] 2011 FCA 142 (“Balthazard”). [9] 2020 FCA 65 (“Ahmar”). [10] 2004 SCC 68 (“Peoples”). [11] RSC 1985, c C-44 [12] Buckingham at paras 34 and 38. [13] Buckingham at ......
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4 cases
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Keybrand Foods Inc. v. Canada, 2020 FCA 201
...is asking this Court to reweigh the evidence and come to a different conclusion. This is not the role of this Court (Ahmar v. Canada, 2020 FCA 65, at para. 28). [74] In any event, there was sufficient basis for the Tax Court Judge to reach the conclusion that he did. It should also be noted......
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Ambs v. The Queen, 2020 TCC 62
...56. The principles enunciated in Buckingham are summarized in Balthazard v The Queen, 2011 FCA 331, ¶32. See also Ahmar v The Queen, 2020 FCA 65, ¶15, 18 & 24. [29] Buckingham, supra note 25, ¶49. But note that, on March 27, 2020, as part of the federal government&......
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Hirjee v. The King, 2023 TCC 4
...[7] 2011 FCA 142, 2011 CarswellNat 1295, at para 42 (“Buckingham”). [8] 2011 FCA 142 (“Balthazard”). [9] 2020 FCA 65 (“Ahmar”). [10] 2004 SCC 68 (“Peoples”). [11] RSC 1985, c C-44 [12] Buckingham at paras 34 and 38. [13] Buckingham at ......
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Donaldson v. The King, 2022 TCC 159
...whole, is precisely designed to avoid such situations. … [50] The Federal Court of Appeal sounded a similar note in Ahmar v Canada, 2020 FCA 65 where Justice Mactavish, on behalf of the Court, confirmed the continuing relevance of the Buckingham principles: [23] The Tax Court further......
3 firm's commentaries
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GST/HST Remittance Deferral: Interest-Free "Loans" May Trigger Personal Liability
...3. Excise Tax Act, RSC 1985, c E-15, s 222(1) (HST Act). 4. HST Act, s 323(1). 5. HST Act, s 267.1, 272.1, 324. 6. HST Act, s 323(3). 7. 2020 FCA 65 8. Ahmar, para 23. 9. Ahmar, para 6, 7. About BLG The content of this article is intended to provide a general guide to the subject matter. Sp......
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Tax Foresight Correctly Predicts The Case Outcome Of Ahmar V. Canada
...Canada, 2020 FCA 65 is an appeal from the Tax Court's decision to hold the taxpayer, who was the sole director and shareholder of a corporation, personally liable for the corporation's HST debt. The background facts involve a deal that was negotiated between the taxpayer's corporation, whic......
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Will CRA Pursue Directors For Deferred GST/HST?
...Travellers Security Charge Act, (iii), Excise Act, 2001, and (iv) Softwood Lumber Products Export Charge Act, 2006. 4. See Ahmar v Canada, 2020 FCA 65. 5. This may occur because the corporation is or soon will be insolvent, or because the corporation simply does not have sufficient cash to ......
1 books & journal articles
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DIRECTORS' LIABILITY IN CANADIAN TAX LAW: CRITICALLY ANALYZING THE DUE DILIGENCE STANDARD.
...all the interest and penalties for which the directors were vicariously liable). (111) See ibid at paras 41-43. See also Ahmar v Canada, 2020 FCA 65, as an example where the director injected his own money into the company, including maxing out his lines of credit at para 7. The Federal Cou......