Published: February 18, 2026
The Tax Court of Canada has provided important guidance on the scope of director liability for unremitted GST following corporate dissolution and revival. The decision reinforces that personal liability depends on actual office-holding and cannot be extended through administrative revival alone.
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"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."
