Section 242

Cases

R. v. Landes, [1988] 1 CTC 124 (Queb. Ct. S.P.)

The accused were potentially liable under s. 242 for directing acts of a corporation which since had its charter annulled for failure to produce annual reports.

R. v. Swendson, 87 DTC 5335, [1987] 2 CTC 199 (Alta. Q.B.)

The Crown failed to establish participation by the individual accused in the failure of the company to remit source deductions.

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Tax Topics - Income Tax Act - Section 238 - Subsection 238(2) 6