Published: March 20, 2020
Last Updated: April 16, 2020
Concept of de facto director is of very limited application: The Tax Court of Canada
The Tax Court of Canada confirmed in the recent case of Scavuzzo et al v The Queen 2005 TCC 772, that dealt with director liability for unremitted GST and payroll source deductions, that the concept of de facto director is of very limited application
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