This case : http://decision.tcc-cci.gc.ca/en/200...008tcc601.html
really lowers my opinion of the fairness of the CRA and makes me wonder what lengths they would go to on poker players if they could figure out how to go after players if the CRA is willing to go to these lengths in this case.
Essentially, a disabled guy who owed 86k to the CRA had his mother cash his disability benefits for him. The CRA then swooped in and said the tax debt was on his mother now because she had received a transfer from the debtor of assets (a valid tax provision but grossly misapplied). The CRA argued that there was no consideration given back (crazy) and that consideration was a contract law issue and not related to tax anyways.
Luckily the tax court rebuked the CRA and said the government had no business taking it to trial and that their position made "no sense".
Makes me think the CRA will doggedly pursue those they are after no matter the strength of their case and also question their ability to administer the tax laws with reasonable fairness.
Last edited by TorontoCFE; 03-11-2009 at 10:27 AM.