The appellant was found to be a de facto director and, therefore, subject to the application of s. 227.1 of the Act and s. 323 of the ETA given that the registration of the corporation showed him as a director, he completed ETA forms as a director, he failed to withdraw such filing after he was notified he had been recorded as a director, and he participated as director in opening up a bank account for the company.
Email this Content