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.