Questions? Call 416-367-4222

A director is jointly and severally liable with his corporation

The Canadian Income Tax Act renders a director jointly and severally liable with his corporation for failure to deduct, withhold or remit income tax, payroll or GST amounts required, along with any related interest or penalty.


"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

Get your CRA tax issue solved

Address: Rotfleisch & Samulovitch P.C.
2822 Danforth Avenue Toronto, Ontario M4C 1M1

Director Liable With His Corporation
Case Analysis Tran v Queen on Demolishing the Minister’s assumption in an Income Tax Section 227.1 Director’s Liability Case – Toronto Tax Lawyer Guide
Hamad v. The Queen: A Canadian Tax Lawyer’s Perspective on Due Diligence in Director Liability for Taxes
A Director can Avoid Income Tax Liability with Due Diligence
De Facto Directorship – Directors’ Liability for Tax — Toronto Tax Lawyer Analysis
Director Liability for Unpaid Taxes – Canadian Tax Lawyer Analysis
Canada V. Chriss – Directors Tax Liability Defences – Toronto Tax Lawyer Case Comment
Concept Of De Facto Director