A Director can Avoid Income Tax Liability with Due Diligence

A corporate director can avoid income tax liability for unremitted income taxes, payroll source deductions or unremitted GST under the Canadian Income Tax Act if the Canadian income tax lawyer can demonstrate that the director exercised the degree or care, diligence and skill necessary to prevent the failure to deduct, withhold or remit that a reasonably prudent person would have exercised in comparable circumstances.