As we have blogged here and here, dealing with and appealing Director’s Liability Assessments for GST/HST purposes or source withholding purposes on the Income Tax side is generally an uphill battle.
The Tax Court’s recent decision in Donaldson v. The King (2022 TCC 159) underscores that a corporation dealing with business down-turns by holding off on paying the CRA its required remittances is a losing strategy!
Tagged in:
directors liability
Excise Tax Act
Income Tax Remittance
Personal Liability Assessments
Source Deduction
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