The taxpayer was unsuccessful in a submission that an s. 231.7 demand did not apply to him because he was not a "person" in his capacity of a natural person acting for his own private benefit.
Note
followed in Brown v. The Queen, 2014 FCA 301, at para. 14]
Topics and taglines
Tagline
individual is a person
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337290
Extra import data
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"field_legacy_header": "<strong><em>MNR v. Stanchfield</em></strong>, 2009 DTC 5710, 2009 FC 99 [followed in <em>Brown v. The Queen</em>, 2014 FCA 301, at para. 14] <strong>[individual is a person]</strong>",
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