When Suzie was still in her twenties, she opened a hairdressing salon and incorporated her business. It didn’t make any money and eventually it went under. She just let the whole matter drop and, over the course of several years, ignored repeated notices to file corporate tax returns for the defunct business. Then the police arrived at her door with a subpoena to appear in criminal court. Suzie was being criminally charged for failure to file corporate tax returns.
Suzie and her husband were dumbfounded. There was no income in the business. There was no tax due. How could she be evading taxes? Who knew she was supposed to file tax returns for a business that had no revenue. “I’m not a criminal,” Suzie sobbed. Clearly, before coming to us, she had not received – or had not sought – appropriate tax advice.
We were retained to act on her behalf. As her legal counsel, we met with Ministry of Finance officials to investigate the situation and were told that they were cracking down on corporate non-filers. “Too many people are ignoring us,” they said. “We have decided that criminal prosecution is the only way to make these small businesses compliant. We’ll see you in court!” And that was the end of the discussion.
After two appearances in criminal court, and filing the missing corporate tax returns (which, upon careful review, did indeed show zero taxable income), we were able to negotiate the criminal charges being withdrawn. Suzie was still liable to pay a small non-filing penalty. The tax authorities had lost what was, for them, the big prize – a criminal prosecution.
The foregoing provides only an overview and does not constitute legal advice. You are cautioned against making any decisions based on this material alone. Rather, specific legal advice should be obtained in the context of your own particular circumstances.
When Suzie was still in her twenties, she opened a hairdressing salon and incorporated her business. It didn’t make any money and eventually it went under. She just let the whole matter drop and, over the course of several years, ignored repeated notices to file corporate tax returns for the defunct business. Then the police arrived at her door with a subpoena to appear in criminal court. Suzie was being criminally charged for failure to file corporate tax returns.
Suzie and her husband were dumbfounded. There was no income in the business. There was no tax due. How could she be evading taxes? Who knew she was supposed to file tax returns for a business that had no revenue. “I’m not a criminal,” Suzie sobbed. Clearly, before coming to us, she had not received – or had not sought – appropriate tax advice.
We were retained to act on her behalf. As her legal counsel, we met with Ministry of Finance officials to investigate the situation and were told that they were cracking down on corporate non-filers. “Too many people are ignoring us,” they said. “We have decided that criminal prosecution is the only way to make these small businesses compliant. We’ll see you in court!” And that was the end of the discussion.
After two appearances in criminal court, and filing the missing corporate tax returns (which, upon careful review, did indeed show zero taxable income), we were able to negotiate the criminal charges being withdrawn. Suzie was still liable to pay a small non-filing penalty. The tax authorities had lost what was, for them, the big prize – a criminal prosecution.
The foregoing provides only an overview and does not constitute legal advice. You are cautioned against making any decisions based on this material alone. Rather, specific legal advice should be obtained in the context of your own particular circumstances.
Tax Law
DioGuardi offers solutions for tax problems such as:
Unreported income
Unfiled tax returns
Payment arrangements
Unpayable tax debt
Tax dispute litigation
Criminal tax defense
Wills, Estates & Trusts
DioGuardi Law offers these will, estate and trust services for individuals and business-owners:
Wills
Preparation of trust agreements
Powers of attorney
Estate administration
Probate
Representation in estate driven litigation
Real Estate
DioGuardi Law can assist you with all your real estate needs including:
Newly constructed/Resale
Purchases and Sales
Title transfers
Leases
Private mortgages
Refinancing
Condominiums
Vacant land
Tax Debt Relief
When your tax balance is too large to be affordable, DioGuardi Law can protect your home, your cash flow and your financial assets from the Taxman. It is essential that we begin planning a strategy before the CRA registers a lien against your properties or seizes financial accounts, and before you engage with an insolvency trustee.
Business & Tax Planning
DioGuardi Law has the experience to provide:
Resident and non-resident corporate restructuring
Optimum use of holding corporations
Continuity and succession planning
Tax-free transfers
Losses and ABIL planning
Making interest tax deductible
Small business planning
Corporate & Commercial Law
DioGuardi Law have represented business clients for the last 50 plus years and have supported their legal requirements on an on-going basis by offering the following services:
Incorporations and corporate governance
Corporate reorganizations and transactions for the directors and shareholders
Negotiation and drafting of agreements, professional corporations, minute book maintenance
Brigitte DioGuardi
B.A., LL.B
Brigitte obtained her Law Degree from the University of Sheffield in the United Kingdom. Upon her return, she qualified for the Bar and was called to the Law Society of Ontario (formerly the Law Society of Upper Canada) in 2002. She was also a member of the Bar of British Columbia and headed up the Vancouver office of DioGuardi Tax Law. Fluently bilingual in English and French, Brigitte has broad experience in the areas of:
Joyce Bruno has worked as executive legal assistant to Paul Dioguardi for 35 years and continues to offer her expertise and experience to the Dioguardi Law firm. Joyce’s role has evolved over the years and has acquired and developed many skills. She is an invaluable asset in case management and ensures the smooth running of our office.
Paul DioGuardi
B.A., LL.B, KING’S COUNSEL, SENIOR COUNSEL
Paul obtained his Law Degree from Queen’s University in 1964. He is a member of the Bars of Ontario, British Columbia and the Turks and Caicos Islands, a British tax free territory in the West Indies. He has over 50 years of experience and was trained at the Ottawa head offices of Revenue Canada and the Tax Litigation Section at the Department of Justice. Paul has had and continues with an extensive career in various areas of law such as:
