Make the rich pay, or the taxman’s attempts to have the outstanding taxes of insolvent taxpayers paid by their financial institutions, despite the lack of clear statutory provisions establishing such liability ( available in French only)

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Make the rich pay, or the taxman’s attempts to have the outstanding taxes of insolvent taxpayers paid by their financial institutions, despite the lack of clear statutory provisions establishing such liability ( available in French only)

Author(s): Simard, Roger

Date: April 13 2011

“Make the rich pay” should be the slogan of the federal and provincial revenue departments, for the positions they have recently taken in their various efforts to collect outstanding taxes give the clear impression that they have chosen to make the rich financial institutions pay instead of the poor insolvent taxpayers who owe taxes. We will look at the improved formal demand for payment and the deemed trust utilized to collect payroll deductions, GST and QST, but whose application can sometimes put financial institutions in an abusive situation.

Paper presented to the Canadian Bar Association (Quebec Branch), Bankruptcy and Insolvency Section, as part of a continuing legal education event.

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