Income Tax Liability

February 5, 2019

Name Style Affects Legal Meaning: Department of Justice

Summary Name style affects legal meaning. Canada’s Department of Justice paperwork shows my name style in full upper case (“ERIC HO”) is legally different from my name style in upper and lower case (“Eric Ho”). The name style also seems linked to my property rights, such as whether I have […]
October 27, 2018

Stopping Joint Tax Liability for a Federal Spouse

Summary Joint tax liability is a federal spouse being liable for the other’s tax debt. But a federal spouse is different from a Provincial spouse. Canada has no jurisdiction over Provincial spouses. This means you can structure your affairs to stop joint tax liability. Background The Income Tax Act (“ITA”) […]
October 8, 2018

Why Joint and Several Liability For Income Tax Liens

Summary Joint and several liability for income tax liens comes from applying for a Social Insurance Number. This means not applying for one is never having joint and several liability. Or perhaps rescind that number? Background Canada’s Income Tax Act (“ITA”) makes individuals have joint and several liability[1] for income […]