Section 323

Cases

Drover v. Canada, 98 DTC 6378 (FCA)

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Subsection 323(1) - Liability of Directors

Cases

Gougeon v. Canada, [2013] GSTC 42, 2012 FCA 294

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See Also

Delia v. Agence du revenu du Québec, 2018 QCCQ 9487

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Canada Business Corporations Act - Section 226 - Subsection 226(2) assessment against dissolved corporation was void because audit commenced after its dissolution 315
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) there was no lack of diligence of the director in considering that the accounts accurately reflected no QST payable 367
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) director exercised due diligence in relying on the accuracy of company accounts 232
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) dissolved corporation could not be assessed for QST assessed pursuant to an audit that commenced after its dissolution 205
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) QBCA did not provide that audit or other proceedings could be commenced against a dissolved corporation 125

Le v. The Queen, 2018 TCC 65 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) an individual whose designation as a first director was defective, and who did not perform a director’s role, was not liable qua director 418

Koskocan v. The Queen, 2016 CCI 277

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) individual fulfilling an officer function not a de facto director 104

MacDonald v. The Queen, 2014 DTC 1212 [at 3839], 2014 TCC 308 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) not de facto director where unwittingly named to 3rd parties as director 330

Mignardi v. The Queen, [2013] GSTC 39, 2013 TCC 67 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) failure to monitor other director 71
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) no constructive resignation 63
Tax Topics - General Concepts - Onus onus on Minister where taxpayer had no financial involvement 114
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) onus on Minister where taxpayer had no financial involvement 114

Chell v. The Queen, 2013 DTC 1055 [at 299], 2013 TCC 29

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D'Amore v. The Queen, 2013 DTC 1005 [at 33], 2012 TCC 373

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Savoy v. The Queen, [2011] GSTC 15, 2011 TCC 35

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(2) - Paragraph 323(2)(b) mandatory 6 month deadline applied even where corporate dissolution by Ontario Ministry 230
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) director resignation not effective for failure to hold first shareholders' meeting 115
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(2) - Paragraph 227.1(2)(b) 6 month mandatory deadline applied even where involuntary dissolution 157

Nachar v. The Queen, [2011] GSTC 12, 2011 TCC 36

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) failure to remit was due to confusion on 3rd party responsibilities and other sales handled properly 109
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) director could challenge underlying corporate GST assessment 107

Mosier v. The Queen, [2001] GSTC 124 (TCC)

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Siow v. The Queen, [2011] GSTC 99, 2011 TCC 301

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

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) 64

Subsection 323(2)

Paragraph 323(2)(a)

See Also

Archambault v. Agence du revenu du Québec, 2018 QCCQ 3291

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(2) - Paragraph 227.1(2)(a) director’s assessment invalidated because the preceding corporate judgment proceeding had the wrong address 292

Paragraph 323(2)(b)

See Also

Savoy v. The Queen, [2011] GSTC 15, 2011 TCC 35

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) director resignation not effective for failure to hold first shareholders' meeting 115
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) director had right to challenge underlying assessment 98
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(2) - Paragraph 227.1(2)(b) 6 month mandatory deadline applied even where involuntary dissolution 157

Paragraph 323(2)(c)

Cases

Moriyama v. Canada, 2005 FCA 207

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Subsection 323(3) - Diligence

Cases

Jarrold v. Canada, 2010 FCA 278

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Liddle v. Canada, 2011 DTC 5083 [at 5838], 2011 FCA 159

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Canada v. Buckingham, 2011 DTC 5078 [at 5810], 2011 FCA 142

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Jobin v. Deputy Minister of Revenue for Québec, 2003 DTC 5043 (Cour du Québec (Civil Side))

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See Also

Delia v. Agence du revenu du Québec, 2018 QCCQ 9487

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Canada Business Corporations Act - Section 226 - Subsection 226(2) assessment against dissolved corporation was void because audit commenced after its dissolution 315
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) director exercised due diligence in relying on the accuracy of company accounts 232
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) assessment could be made of director for unremitted QST even though assessment therfor of dissolved corporation was void 340
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) dissolved corporation could not be assessed for QST assessed pursuant to an audit that commenced after its dissolution 205
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) QBCA did not provide that audit or other proceedings could be commenced against a dissolved corporation 125

Tozer v. The Queen, 2018 TCC 56

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) taxpayer did not cease to be a de jure director when displaced by receiver on the corporation’s bankruptcy 219
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) bankruptcy did not result in constructive cessation of directorship 95
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) ETA due diligence defence required active efforts once financial difficulty apparent 46

Maxwell v. The Queen, 2015 DTC 1102 [at 610], 2015 TCC 74

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Other locations for this summary
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) expectation of future payments, to which the taxpayer was clearly entitled, did not constitute due diligence]

Mignardi v. The Queen, [2013] GSTC 39, 2013 TCC 67 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) onus on Minister where taxpayer had no financial involvement 114
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) no constructive resignation 63
Tax Topics - General Concepts - Onus onus on Minister where taxpayer had no financial involvement 114
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) onus on Minister where taxpayer had no financial involvement 114

Deakin v. The Queen, 2012 DTC 1231 [at 3634], 2012 TCC 270

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Martin v. The Queen, 2012 DTC 1253 [at 3725], 2012 TCC 239

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Thomas v. R., [2011] GSTC 129, 20112011 TCC 421

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) 69

Nachar v. The Queen, [2011] GSTC 12, 2011 TCC 36

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) director can challenge substantive merits of underlying assessment 107
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) director could challenge underlying corporate GST assessment 107

Power v. The Queen, [2011] GSTC 114, 2011 TCC 369 (Informal Procedure)

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Snively v. The Queen, 2011 TCC 196 (Informal Procedure)

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

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) 23

Administrative Policy

4 December 2014 Internal T.I. 2014-0531251I7 - Directors' Liability

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) GP generally liable for source deduction failures of LP 79
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) directors of GP potentially liable for source deduction and GST remittance failures of LP 123

Subsection 323(5) - Time Limit

See Also

Tozer v. The Queen, 2018 TCC 56

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) bankruptcy did not result in constructive cessation of directorship 95
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) taxpayer did not take active efforts (which required more than delegation) until some time after he became aware of the corporations’ financial difficulty 324
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) ETA due diligence defence required active efforts once financial difficulty apparent 46

Marra v. The Queen, 2016 DTC 1028 [at 2696], 2016 TCC 24

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) two years for a director’s derivative assessment ran from handing a resignation to the company’s lawyer, who did nothing with it 303

Mignardi v. The Queen, [2013] GSTC 39, 2013 TCC 67 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) onus on Minister where taxpayer had no financial involvement 114
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) failure to monitor other director 71
Tax Topics - General Concepts - Onus onus on Minister where taxpayer had no financial involvement 114
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) onus on Minister where taxpayer had no financial involvement 114

Thomas v. R., [2011] GSTC 129, 20112011 TCC 421

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) 106

Snively v. The Queen, 2011 TCC 196 (Informal Procedure)

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Savoy v. The Queen, [2011] GSTC 15, 2011 TCC 35

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(2) - Paragraph 323(2)(b) mandatory 6 month deadline applied even where corporate dissolution by Ontario Ministry 230
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) director had right to challenge underlying assessment 98
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(2) - Paragraph 227.1(2)(b) 6 month mandatory deadline applied even where involuntary dissolution 157

Subsection 323(8) - Contribution

Cases

Adams v. Anderson, 2011 ONCA 381

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(7) 113