Watts v. The King, 2023 TCC 11 (CanLII)
Jurisdiction | Canada |
Author | Mr Cris Best |
Law Firm | SpenceDrake Tax Law |
Published date | 03 April 2023 |
Watts v. The King, 2023 TCC 11 (CanLII) https://canlii.ca/t/jvhp1
Fiscal Arbitrators - With or Without an Assessment, the Liability for the Tax Debt Exists
In the decision of Watts v. The King, 2023 TCC 11 (CanLII), the Tax Court of Canada reiterated, at paragraph 58, that "with or without an assessment, the liability for the tax debt exists. The assessment does not create the debt. The case law shows that an assessment is merely an established procedural or administrative means for determining tax payable."
The Watts decision concerned a section 160 assessment targeting the indirect transfer of property between Miriam Watts and her husband, Lawrence Watts, who was sentenced to 6 years in prison for the Fiscal Arbitrators scheme. Mr. Watts was convicted of preparing fraudulent tax returns claiming false business...
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