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Buckingham v. Canada a new standard for due diligence in director’s liability tax cases?

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • November 7 2011

In our article, “The CRA is not a Bank - Director's Liability in an Age of Economic Uncertainty”, we strongly warned corporate directors to make sure that source deductions, GSTHST, employee EI premiums and employee CPP contributions are remitted to the Crown and not used as operating funds, regardless of whether the corporation has cash flow problems

The CRA is not a bank - director's liability in an age of economic uncertainty

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • May 11 2009

Directors of Canadian corporations are exposed to potential liabilities under a variety of statutes, including the Income Tax Act ("ITA"), the Excise Tax Act ("ETA"), the Air Travelers Security Charge Act ("ATSCA"), the Excise Act, 2001, the Employment Insurance Act ("EI") and the Canada Pension Plan ("CPP"