Hugessen
J.A.:
—
We
are
all
of
the
view
that
there
was
evidence
permitting
the
Tax
Court
judge
to
find,
as
he
did,
that
the
applicant
“in
his
capacity
as
director
did
not
exercise
any
care,
diligence
or
skill
to
prevent
the
failure”
of
the
company,
of
which
he
was
the
75
per
cent
controlling
shareholder,
to
remit
the
statutory
source
deductions.
The
applicable
texts
are
subsections
227.1(1)
and
227.1(3):
227.1(1)
Liability
of
directors
—
Where
a
corporation
has
failed
to
deduct
or
withhold
an
amount
as
required
by
subsection
135(3)
or
section
153
or
215,
has
failed
to
remit
such
an
amount
or
has
failed
to
pay
an
amount
of
tax
for
a
taxation
year
as
required
under
Part
VII
or
VIII,
the
directors
of
the
corporation
at
the
time
the
corporation
was
required
to
deduct,
withhold,
remit
or
pay
the
amount
are
jointly
and
severally
liable,
together
with
the
corporation,
to
pay
that
amount
and
any
interest
or
penalties
relating
thereto
227.1(3)
Limitations
-
A
director
is
not
liable
for
a
failure
under
subsection
(1)
where
he
exercised
the
degree
of
care,
diligence
and
skill
to
prevent
the
failure
that
a
reasonably
prudent
person
would
have
exercised
in
comparable
circumstances.
No
error
of
law
or
other
ground
for
judicial
review
having
been
shown,
the
application
will
be
dismissed.
Application
dismissed.
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