As we have previously written here and here, a taxpayer’s debts can be imposed on their spouse or children through an assessment under section 160 of the Income Tax Act (“ITA”). The Federal Court of Appeal has now drawn a line in the sand limiting the reach of such assessments with respect to the spouse of a tax debtor.
In Enns v. The King, 2025 FCA 14, the Court held that a survivor ceases to be the spouse of a deceased taxpayer for the purposes of section 160 of the ITA. While the ruling is a win for survivors, it leaves open the question of how far the CRA’s assessment powers under section 160 may extend.
Tagged in:
Common-Law Partner
Federal Court of Appeal
Surviving Spouse
Tax Court of Canada
Taxpayers Debt
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