Section 323

Cases

Drover v. Canada, 98 DTC 6378 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 323(1) - Liability of Directors

Cases

Duque v. Canada, 2020 FCA 73

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(7) construction lien holdbacks excluded from taxable consideration 150

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

See Also

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 361
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 401
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) director exercised due diligence in relying on the accuracy of company accounts 251
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 222
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 129

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 464

Koskocan v. The Queen, 2016 CCI 277

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 106

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 342

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 245
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) director resignation not effective for failure to hold first shareholders' meeting 121
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 168

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 111
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) director could challenge underlying corporate GST assessment 126

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) 66

Subsection 323(2)

See Also

Canada v. Colitto, 2020 FCA 70

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 302

Paragraph 323(2)(b)

See Also

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 121
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) director had right to challenge underlying assessment 112
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 168

Paragraph 323(2)(c)

Cases

Moriyama v. Canada, 2005 FCA 207

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 323(3) - Diligence

Cases

Ahmar v. Canada, 2020 FCA 65

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

See Also

Penate v. The Queen, 2020 TCC 63

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 361
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) director exercised due diligence in relying on the accuracy of company accounts 251
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 379
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 222
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 129

Tozer v. The Queen, 2018 TCC 56

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) 71

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) director can challenge substantive merits of underlying assessment 126
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) director could challenge underlying corporate GST assessment 126

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) 25

Administrative Policy

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 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)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 315

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) 108

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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 245
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) director had right to challenge underlying assessment 112
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 168

Subsection 323(8) - Contribution

Cases

Adams v. Anderson, 2011 ONCA 381

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(7) 119