Tozer v. The Queen, 2018 TCC 56
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2018 TCC 56 |
| Date | 20 March 2018 |
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3 practice notes
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Important GST/HST Developments From 2018
...(Tax Court of Canada [General Procedure]). 3 Stewardship Ontario v R, 2018 TCC 59 (Tax Court of Canada [General Procedure]). 4 Tozer v R, 2018 TCC 56, (Tax Court of Canada [General Procedure]); Le v R, 2018 TCC 65 (Tax Court of Canada [Informal Procedure]; & Fox v R, 2018 TCC 43 (Tax Co......
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Ambs v. The Queen, 2020 TCC 62
...[31] Ibid, ¶59. [32] See paragraphs 26-27 above. [33] See paragraph 28 above. [34] Tozer v The Queen, 2018 TCC 56, [35] For a statement of the appropriate test to be applied, see Ahmar, supra note 28, ¶27. [36] Gordon McKinnon, supra note ......
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Donaldson v. The King, 2022 TCC 159
...constitute due diligence to prevent the failure to remit those amounts in the first place. As Justice Smith noted in Tozer v The Queen, 2018 TCC 56 [Tozer]: [111] . . . . Since the Appellant must be taken to have known that Atcon Group was in serious financial difficulties by the end of Apr......
2 cases
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Ambs v. The Queen, 2020 TCC 62
...[31] Ibid, ¶59. [32] See paragraphs 26-27 above. [33] See paragraph 28 above. [34] Tozer v The Queen, 2018 TCC 56, [35] For a statement of the appropriate test to be applied, see Ahmar, supra note 28, ¶27. [36] Gordon McKinnon, supra note ......
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Donaldson v. The King, 2022 TCC 159
...constitute due diligence to prevent the failure to remit those amounts in the first place. As Justice Smith noted in Tozer v The Queen, 2018 TCC 56 [Tozer]: [111] . . . . Since the Appellant must be taken to have known that Atcon Group was in serious financial difficulties by the end of Apr......
1 firm's commentaries
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Important GST/HST Developments From 2018
...(Tax Court of Canada [General Procedure]). 3 Stewardship Ontario v R, 2018 TCC 59 (Tax Court of Canada [General Procedure]). 4 Tozer v R, 2018 TCC 56, (Tax Court of Canada [General Procedure]); Le v R, 2018 TCC 65 (Tax Court of Canada [Informal Procedure]; & Fox v R, 2018 TCC 43 (Tax Co......