CRA can assess a taxpayer for the tax liability of a third party. This can occur when a taxpayer who owes taxes transfers an asset to a related party such as a spouse or child. CRA will assess the person who receives the property for the taxes owing by the transferor.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."