Cases
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 |
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.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
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(3) | 275 |
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.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) | 319 |
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)
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.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | 64 |
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.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
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.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
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(3) | 158 |
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.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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)
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.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
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 |