The Canada Revenue Agency (“CRA”) has targeted the construction industry for several years. On numerous occasions it has successfully used the “unnamed person requirement”
Defences to directors’ liability assessments by the CRA
If you’re a company director you can be held personally liable for your company’s failure to collect and remit payroll deductions (Canada Pension Plan and
Read MoreDefences to directors’ liability assessments by the CRA
Court allows taxpayers’ appeals because of CRA’s failure to comply with its disclosure obligations
The Tax Court of Canada allowed appeals of three taxpayers from gross negligence penalties on the basis that the Canada Revenue Agency(“CRA”), with the assistance