Archives for September 2013
Federal Court of Appeal Overturns Guindon Decision of Tax Court of Canada
We previously wrote about the Tax Court of Canada decision released on October 2, 2012, Guindon v. R., 2012 TCC 287 (“Guindon”). The Guindon decision had dramatic implications for any Canadians who were assessed third party penalties pursuant to section 163.2 of the Income Tax Act (the “Tax Act”). The decision… more »