Cases
Subsection 323(1) - Liability of Directors
Cases
Duque v. Canada, 2020 FCA 73
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| Tax Topics - Excise Tax Act - Section 168 - Subsection 168(7) | construction lien holdbacks excluded from taxable consideration | 150 |
See Also
Delia v. Agence du revenu du Québec, 2018 QCCQ 9487
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| 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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| 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 | 464 |
Koskocan v. The Queen, 2016 CCI 277
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) | individual fulfilling an officer function not a de facto director | 106 |
MacDonald v. The Queen, 2014 DTC 1212 [at 3839], 2014 TCC 308 (Informal Procedure)
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) | not de facto director where unwittingly named to 3rd parties as director | 342 |
Mignardi v. The Queen, [2013] GSTC 39, 2013 TCC 67 (Informal Procedure)
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| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) | failure to monitor other director | 73 |
| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) | no constructive resignation | 65 |
| Tax Topics - General Concepts - Onus | onus on Minister where taxpayer had no financial involvement | 116 |
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | onus on Minister where taxpayer had no financial involvement | 116 |
Chell v. The Queen, 2013 DTC 1055 [at 299], 2013 TCC 29
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) | 224 |
D'Amore v. The Queen, 2013 DTC 1005 [at 33], 2012 TCC 373
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | 275 |
Savoy v. The Queen, [2011] GSTC 15, 2011 TCC 35
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| 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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| 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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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) | 319 |
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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| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) | 64 |
Subsection 323(2)
See Also
Canada v. Colitto, 2020 FCA 70
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|---|---|---|
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) | a director’s s. 227.1 liability can flow through to a transferee under s. 160 well before the s. 227.1(2) claim conditions have been met | 403 |
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | decision that had the effect of reading in words was reversed | 55 |
Paragraph 323(2)(a)
See Also
Archambault v. Agence du revenu du Québec, 2018 QCCQ 3291
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| 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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| 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)
Subsection 323(3) - Diligence
Cases
Ahmar v. Canada, 2020 FCA 65
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) | a director’s plan to turn the company around is not a due diligence defence to failure to remit | 182 |
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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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | 64 |
Canada v. Buckingham, 2011 DTC 5078 [at 5810], 2011 FCA 142
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | 267 | |
| Tax Topics - Statutory Interpretation - Similar Statutes/in pari materia | presumption of coherence | 46 |
See Also
Penate v. The Queen, 2020 TCC 63
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) | due diligence defence grounded in sexual harassment by customers | 118 |
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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| 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 | 235 |
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) | bankruptcy did not result in constructive cessation of directorship | 109 |
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | ETA due diligence defence required active efforts once financial difficulty apparent | 48 |
Maxwell v. The Queen, 2015 DTC 1102 [at 610], 2015 TCC 74
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| 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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| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) | onus on Minister where taxpayer had no financial involvement | 116 |
| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) | no constructive resignation | 65 |
| Tax Topics - General Concepts - Onus | onus on Minister where taxpayer had no financial involvement | 116 |
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | onus on Minister where taxpayer had no financial involvement | 116 |
Deakin v. The Queen, 2012 DTC 1231 [at 3634], 2012 TCC 270
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | 156 |
Martin v. The Queen, 2012 DTC 1253 [at 3725], 2012 TCC 239
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | 158 |
Thomas v. R., [2011] GSTC 129, 20112011 TCC 421
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| 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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| 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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| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) | 116 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | 92 |
Lau v. The Queen, 2002 DTC 2212 (TCC)
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| 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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| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | GP generally liable for source deduction failures of LP | 102 |
| 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 | 137 |
Subsection 323(5) - Time Limit
See Also
Singh v. The Queen, 2019 TCC 120 (Informal Procedure)
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) | director's resignation did not require public notification | 125 |
Tozer v. The Queen, 2018 TCC 56
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) | bankruptcy did not result in constructive cessation of directorship | 109 |
| 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 | 350 |
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | ETA due diligence defence required active efforts once financial difficulty apparent | 48 |
Marra v. The Queen, 2016 DTC 1028 [at 2696], 2016 TCC 24
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| 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 | 315 |
Mignardi v. The Queen, [2013] GSTC 39, 2013 TCC 67 (Informal Procedure)
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| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) | onus on Minister where taxpayer had no financial involvement | 116 |
| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) | failure to monitor other director | 73 |
| Tax Topics - General Concepts - Onus | onus on Minister where taxpayer had no financial involvement | 116 |
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | onus on Minister where taxpayer had no financial involvement | 116 |
Thomas v. R., [2011] GSTC 129, 20112011 TCC 421
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| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) | 106 |
Snively v. The Queen, 2011 TCC 196 (Informal Procedure)
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| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) | 164 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | 92 |
Savoy v. The Queen, [2011] GSTC 15, 2011 TCC 35
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| 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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|---|---|---|
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(7) | 113 |