Tag / due diligence
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Business Failure: Personal Liability for Corporate Tax Debt
There are special laws which hold a director personally liable for certain amounts that their corporation fails to deduct, withhold, remit, or pay. Most commonly, these amounts include federal sales tax (GST/HST)…
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Statute-Barred Assessments: Relying on Promoters
In a Tax Court of Canada case, at issue was whether the Minister could assess the taxpayers outside of the normal reassessment period (generally three years after the notice of Assessment is…
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