GMC Distribution Ltd. v. The Queen, 2012 TCC 262 -- summary under Section 242

By services, 28 November, 2015

The taxpayer was dissolved pursuant to s. 241 of the Ontario Business Corporations Act for failing to file tax returns. The taxpayer's principal applied for leave to represent the corporation in a tax appeal.

Webb J dismissed the taxpayer's motion. Reliable Life Insurance v. Ingle, [2009] O.J. No. 2312, establishes that, while s. 242(1)(b) empowers the Minister to assess a dissolved OBCA corporation, such a corporation cannot defend itself (in this case, by appealing the assessment) without first being revived under the OBCA.

Webb J also granted the Minister's motion to quash the appeal, as the taxpayer (or its principal) had not prosecuted its appeal with due dispatch, having taken almost no action to further the appeal since 2004

Topics and taglines
Topic
Other Legislation/Constitution - Ontario - Business Corporations Act - s. 242
Tagline
Ontario business corporation must be revived before it can defend against an assessment
d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
339973
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