Tax Court of Canada


Tax

Income tax

Administration and enforcement

Dispute as to amount of tax debt owing did not affect determination that taxpayer was jointly and severally liable

Taxpayer's son was liable to Minister of Revenue under Income Tax Act and of Excise Tax Act at time he transferred property to taxpayer. Property was transferred for considerably less than fair market value, ostensibly as repayment of son's debt to parents, who had supported him and paid for education, business and other expenses. Taxpayer was assessed under s. 160(1) of ITA and reassessed under s. 325 of ETA as jointly and severally liable for amounts owing by son. Taxpayer appealed. Appeal dismissed. Transfer fell within requirements of each Act, such that taxpayer was jointly and severally liable for son's tax debts. Son was unable to provide supporting documentation or convincing viva voce evidence of amounts loaned to him by parents. Son's dispute as to amount of tax debt owing did not affect determination that taxpayer was jointly and severally liable.

Shieh v. The Queen (2018), 2018 CarswellNat 4096, 2018 CarswellNat 8083, 2018 TCC 154, 2018 CCI 154, Campbell J. Miller J. (T.C.C. [Informal Procedure]).

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