CRA considers that directors of a corporate GP face potential exposure for unremitted source deductions of the LP

CRA applied Laxton to indicate that where there has been a failure of an LP to remit source deductions or GST, the resulting liability generally will be that of the general partner, so that its directors face potential liability under ITA s. 227.1 or ETA s. 323.

Neal Armstrong.  Summary of 4 December 2014 Memo 2014-0531251I7 under s. 227.1(1).