Helgesen v. The Queen, 2016 TCC 114
| Jurisdiction | Federal Jurisdiction (Canada) |
| Subject Matter | COMPANY LAW,INCOME TAX |
| Citation | 2016 TCC 114 |
| Court | Tax Court (Canada) |
| Date | 05 May 2016 |
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5 practice notes
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DIRECTORS' LIABILITY IN CANADIAN TAX LAW: CRITICALLY ANALYZING THE DUE DILIGENCE STANDARD.
...see Rousseau, Faure & Smaili, supra note 7. (80) Buckingham, supra note 3 at para 38, citing Peoples, supra note 3 at para 63. (81) 2016 TCC 114 [General Procedure], aff'd 2017 FCA (82) Ibid at para 11. (83) 2015 TCC 127 [Informal Procedure] at para 82. (84) 2014 TCC 350 [General Proced......
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Responsibilities And Liabilities Of Directors In Manitoba
...the EIA. Directors may assert a due diligence defence to personal liabilities under the EIA. In the recent decision Helgesen v. The Queen, 2016 TCC 114 (whose appeal has been dismissed in 2017), the Tax Court of Canada considered whether a director should be personally liable for a corporat......
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Paying other people's taxes.
...were in arrears--the court held that a reasonable person would take independent steps to verify remittances were made (Helgeson, 2016 TCC 114). * a director was not liable when he requested financial information and took other steps to ensure the financial health of the corporation, but was......
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Helgesen v. Canada, 2017 FCA 21
...REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Edmonton, Alberta, on February 1, 2017). SCOTT J.A. [1] In reasons cited as 2016 TCC 114, Ouimet J. (the Judge) of the Tax Court of Canada found that M. Thomas Helgesen (the appellant) was liable as a director of 1072519 Alberta......
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2 cases
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Helgesen v. Canada, 2017 FCA 21
...REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Edmonton, Alberta, on February 1, 2017). SCOTT J.A. [1] In reasons cited as 2016 TCC 114, Ouimet J. (the Judge) of the Tax Court of Canada found that M. Thomas Helgesen (the appellant) was liable as a director of 1072519 Alberta......
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Mueller v. The Queen, 2018 TCC 260
...R v. Chriss and Gariepy , supra at paragraphs 12 and 14. [8] Ibid ., at paragraph 24. [9] Holgeson v. Her Majesty the Queen, 2016 TCC 114 at paragraphs 22 and 24; aff’d 2017 FCA specifically at paragraph 5. Hanson v. Her Majesty the Queen, 2000 CarswellNat......
1 firm's commentaries
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Responsibilities And Liabilities Of Directors In Manitoba
...the EIA. Directors may assert a due diligence defence to personal liabilities under the EIA. In the recent decision Helgesen v. The Queen, 2016 TCC 114 (whose appeal has been dismissed in 2017), the Tax Court of Canada considered whether a director should be personally liable for a corporat......
2 books & journal articles
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DIRECTORS' LIABILITY IN CANADIAN TAX LAW: CRITICALLY ANALYZING THE DUE DILIGENCE STANDARD.
...see Rousseau, Faure & Smaili, supra note 7. (80) Buckingham, supra note 3 at para 38, citing Peoples, supra note 3 at para 63. (81) 2016 TCC 114 [General Procedure], aff'd 2017 FCA (82) Ibid at para 11. (83) 2015 TCC 127 [Informal Procedure] at para 82. (84) 2014 TCC 350 [General Proced......
-
Paying other people's taxes.
...were in arrears--the court held that a reasonable person would take independent steps to verify remittances were made (Helgeson, 2016 TCC 114). * a director was not liable when he requested financial information and took other steps to ensure the financial health of the corporation, but was......