Lau v. The Queen, 2002 DTC 2212 (TCC)

The taxpayer was not a director on the basis only of various unsigned documents in the minute book designating her as a director.

The taxpayer exercised due diligence in leaving the bookkeeping work to his wife who had relied on an accounting firm for any assistance she needed with respect to GST filings and remittances. In these circumstances "it would be unreasonable to require him to go further and check her work, particularly when neither he nor Agatha were given any indication that anything was wrong" (p. 2214).