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- Title
A HARSH RESULT FOR GST OBJECTIONS TOO.
- Authors
Murdoch, James W.; Thomas, Richard; Stoddard, Laura J.
- Abstract
Examines the decision of the Canadian Federal Court of Appeals in The Queen v. Telus Communication (Edmonton) Inc. which dealt with the rules of objections and appeals under part IX of the Excise Tax Act applicable to specified persons. Facts of the case; Arguments laid by Telus in response to the its non-compliance with the specified person rules in order to deny the appeal rights of taxpayers; Basis of the court's decision to accept Telus' pleadings for a due diligence defence of the specified person rules.
- Subjects
TELUS Communications Inc.; TAXPAYER compliance; CANADA. Federal Court of Appeals; EXCISE tax; DUE diligence; ACTIONS &; defenses (Law)
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2005, Vol 53, Issue 4, p1066
- ISSN
0008-5111
- Publication type
Article