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The Minister may assess (a) any person for any amount payable by that person under subsection (8), (8.1), (8.2), (8.3) or (8.4) or 224(4) or (4.1) or section 227.1… EXCISE TAX ACT 323(1) Liability of directors (1) Liability of directors – Where a corporation fails to remit an amount of net tax as required under subsection 228(2), the directors of the corporation at the time the corporation was required to remit the amount are jointly and severally liable, together with the corporation, to pay that amount and any interest thereon or penalties relating thereto. 323(2) Limitations (2) Limitations – A director of a corporation is not liable under subsection (1) unless (a) a certificate for the amount of the corporation's liability referred to in that subsection has been registered in the Federal Court under section 316 and execution for that amount has been returned unsatisfied in whole or in part; (b) the corporation has commenced liquidation or dissolution proceedings or has been dissolved and a claim for the amount of the corporation's liability referred to in subsection (1) has been proved within six months after the earlier of the date of commencement of the proceedings and the date of dissolution; or (c) the corporation has made an assignment or a receiving order has been made against it under the Bankruptcy and Insolvency Act and a claim for the amount of the corporation's liability referred to in subsection (1) has been proved within six months after the date of the assignment or receiving order. 323(3) Diligence (3) Diligence – A director of a corporation is not liable for a failure under subsection (1) where the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances. 323(4) Assessment (4) Assessment – The Minister may assess any person for any amount payable by the person under this section and, where the Minister sends a notice of assessment, sections 296 to 311 apply, with such modifications as the circumstances require. 323(5) Time limit (5) Time limit – An assessment under subsection (4) of any amount payable by a person who is a director of a corporation shall not be made more than two years after the person last ceased to be a director of the corporation. 323(6) Amount recoverable (6) Amount recoverable – Where execution referred to in paragraph (2)(a) has issued, the amount recoverable from a director is the amount remaining unsatisfied after execution. 323(7) Preference (7) Preference – Where a director of a corporation pays an amount in respect of a corporation's liability referred to in subsection (1) that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference that Her Majesty in right of Canada would have been entitled to had the amount not been so paid and, where a certificate that relates to the amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director's payment, which assignment the Minister is empowered to make. 323(8) Contribution (8) Contribution – A director who satisfies a claim under this section is entitled to contribution from the other directors who were liable for the claim. ...

The Minister may assess (a) any person for any amount payable by that person under subsection (8), (8.1), (8.2), (8.3) or (8.4) or 224(4) or (4.1) or section 227.1… EXCISE TAX ACT 323(1) Liability of directors (1) Liability of directors – Where a corporation fails to remit an amount of net tax as required under subsection 228(2), the directors of the corporation at the time the corporation was required to remit the amount are jointly and severally liable, together with the corporation, to pay that amount and any interest thereon or penalties relating thereto. 323(2) Limitations (2) Limitations – A director of a corporation is not liable under subsection (1) unless (a) a certificate for the amount of the corporation's liability referred to in that subsection has been registered in the Federal Court under section 316 and execution for that amount has been returned unsatisfied in whole or in part; (b) the corporation has commenced liquidation or dissolution proceedings or has been dissolved and a claim for the amount of the corporation's liability referred to in subsection (1) has been proved within six months after the earlier of the date of commencement of the proceedings and the date of dissolution; or (c) the corporation has made an assignment or a receiving order has been made against it under the Bankruptcy and Insolvency Act and a claim for the amount of the corporation's liability referred to in subsection (1) has been proved within six months after the date of the assignment or receiving order. 323(3) Diligence (3) Diligence – A director of a corporation is not liable for a failure under subsection (1) where the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances. 323(4) Assessment (4) Assessment – The Minister may assess any person for any amount payable by the person under this section and, where the Minister sends a notice of assessment, sections 296 to 311 apply, with such modifications as the circumstances require. 323(5) Time limit (5) Time limit – An assessment under subsection (4) of any amount payable by a person who is a director of a corporation shall not be made more than two years after the person last ceased to be a director of the corporation. 323(6) Amount recoverable (6) Amount recoverable – Where execution referred to in paragraph (2)(a) has issued, the amount recoverable from a director is the amount remaining unsatisfied after execution. 323(7) Preference (7) Preference – Where a director of a corporation pays an amount in respect of a corporation's liability referred to in subsection (1) that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference that Her Majesty in right of Canada would have been entitled to had the amount not been so paid and, where a certificate that relates to the amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director's payment, which assignment the Minister is empowered to make. 323(8) Contribution (8) Contribution – A director who satisfies a claim under this section is entitled to contribution from the other directors who were liable for the claim. ...

To remove your information from the Register, see " Removal from the Register " below. ... For more information, see " Which tax package should you use? ". ... Previous page | Table of contents | Next page Date modified: 2010-01-05 ...

To remove your information from the Register, see " Removal from the Register " below. ... See " What is a voluntary disclosure? " or go to our Voluntary Disclosures Program page. ... For more information, see " Which tax package should you use? ". ...

To remove your information from the Register, see " Removal from the Register " below. ... For more information, see " Which tax package should you use? ". ... Previous page | Table of contents | Next page Page details Date modified: 2010-03-22 ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-384RSR DATE: SUBJECT: INCOME TAX ACT Reassessment where option exercised in subsequent year REFERENCE: Reassessment where option exercised in subsequent year IT-384R, November 6,1989 " Application "- The purpose of this Special Release is to update Interpretation Bulletin IT-384R as a result of amendments to the Income Tax Act by S.C. 1988, c.55 (formerly Bill C-139). ...

For details, see " Which tax and benefit package should you use? " on page 6. Self-employed If you were self-employed in 1999, enter the province or territory where you had a permanent business establishment. ...

General information All the forms you need to calculate your federal tax are included in the Quebec – 2014 General Income Tax and Benefit Return. ... If you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment in a province outside Quebec, complete Form T2203, Provincial and Territorial Taxes for 2014 – Multiple Jurisdictions. ...

All the information you need to calculate your Yukon tax and credits is included in the " Completing your Yukon forms ". ...

All the information you need to calculate your Northwest Territories tax and credit is included in the " Completing your Northwest Territories forms ". ...