Joint and Several Liability

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 […]
February 25, 2017

Tax Evasion Fraud – Which Public is the Damaged Party?

Summary Tax evasion is now a predicate offence to Canadian tax evasion fraud. This means anyone guilty of tax evasion can also be guilty of tax evasion fraud1. Fraud is more serious since it is a Criminal Code offence. It is probably the excuse for CRA’s new policy starting April […]