The appellants, directors of a restaurant corporation, appealed assessments for unremitted GST/HST under subsection 323(1) of the Excise Tax Act.
They argued the underlying tax was paid and that the Crown failed to prove execution of the certificate was returned unsatisfied.
The Tax Court of Canada found the underlying tax liability was established and that documentary evidence, including a levy report and writ of seizure, proved execution was returned unsatisfied.
The appeals were dismissed.
