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Canada: Directors’ Liability for Tax

taxpage.com/articles-and-tips/directors-liability-for-tax/

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www.millerthomson.com/en/published-articles/director-avoid-tax-liability-resigning/

See also:

Tax Court of Canada Sides with Resigning Director in Contentious Directors’ Liability Case on the Basis of Indirect and Verbal Evidence

Update:
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/january-17-2023/checking-the-box-not-enough-avoid-directors-liability-outside-director/

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