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
"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."