Kufsky v. The Queen, 2019 TCC 254
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2019 TCC 254 |
| Date | 07 November 2019 |
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3 practice notes
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Kufsky v. Canada, 2022 FCA 66
...on the unpaid tax debt of the Corporation. She appealed this assessment to the Tax Court of Canada. The Tax Court dismissed her appeal (2019 TCC 254). [3] The issues raised by the Appellant are whether: (a) the amounts paid are dividends for the purposes of section 160 of the Act because, i......
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Canadian Tax Trap: Dividends From A Corporation With Tax Debts Leads To Derivative Tax Liability: Kufsky V The Queen, 2019 TCC 254 ' Canadian Tax Guidance From A Canadian Tax Lawyer
...Section 160 captures a broad range of transactions, including dividend payments. The Tax Court's decision in Kufsky v The Queen, 2019 TCC 254, illustrates that, if you receive a dividend from a corporation that has outstanding income-tax debts, section 160 allows the CRA's tax collectors to......
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Valovic v. The Queen, 2020 TCC 101
...Duchaine v. The Queen 2015 TCC 245 [the Appellant unsuccessfully argued the consideration was services rendered]; and Kufsky v. The Queen 2019 TCC 254 [the Appellant unsuccessfully argued the consideration was services rendered]. [10] Paragraph 13 of the Partial Agreed Statement of Facts. G......
2 cases
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Kufsky v. Canada, 2022 FCA 66
...on the unpaid tax debt of the Corporation. She appealed this assessment to the Tax Court of Canada. The Tax Court dismissed her appeal (2019 TCC 254). [3] The issues raised by the Appellant are whether: (a) the amounts paid are dividends for the purposes of section 160 of the Act because, i......
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Valovic v. The Queen, 2020 TCC 101
...Duchaine v. The Queen 2015 TCC 245 [the Appellant unsuccessfully argued the consideration was services rendered]; and Kufsky v. The Queen 2019 TCC 254 [the Appellant unsuccessfully argued the consideration was services rendered]. [10] Paragraph 13 of the Partial Agreed Statement of Facts. G......
1 firm's commentaries
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Canadian Tax Trap: Dividends From A Corporation With Tax Debts Leads To Derivative Tax Liability: Kufsky V The Queen, 2019 TCC 254 ' Canadian Tax Guidance From A Canadian Tax Lawyer
...Section 160 captures a broad range of transactions, including dividend payments. The Tax Court's decision in Kufsky v The Queen, 2019 TCC 254, illustrates that, if you receive a dividend from a corporation that has outstanding income-tax debts, section 160 allows the CRA's tax collectors to......