Bekesinski v. The Queen, 2014 DTC 3604 [at at 1169], 2014 TCC 245 -- summary under Subsection 227.1(4)

By services, 28 November, 2015

The appellant contended that he had resigned as director in 2006, so that an assessment under s. 227.1(1) in 2010 was out of time. The Minister's forensic evidence to establish that the resignation had been backdated had been disallowed in a prior hearing.

The Minister had not pleaded backdating - only that the appellant had continued as a director – nor did she plead lack of due diligence. Accordingly, explanations of the appellant which were plausible were sufficient to demolish the Minister's assumptions notwithstanding that "in all likelihood, the Appellant backdated the Resignation" (para. 45). The appeal was allowed.

Topics and taglines
Topic
Income Tax Act - s. 227.1(4)
Tagline
appellant, who likely backdated resignation, was plausible enough to demolish assumptions
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336619
Extra import data
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