MLB-Slaw Selected Case Summaries

Here you'll find weekly summaries of selected cases provided to Slaw by Maritime Law Book's National Reporter System.

May 1

Balthazard v. Minister of National Revenue 2011 FCA 331

Sales and Service Taxes - Goods and services tax (incl. harmonized sales tax) - Offences and penalties - Defences - Due diligence

Balthazard appealed from an assessment in the amount of $42,925.45 under s. 323(1) of the Excise Tax Act.

The Tax Court of Canada dismissed the appeal. Balthazard appealed.

The Federal Court of Canada allowed the appeal in part.

Link to PDF of complete summary

Link to full judgment