00000nam 2200000za 4500 9.822092 CaOODSP 20221107143619 cr ||||||||||| 160805s2014 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/89-2R3-2014E-PDF Canada Revenue Agency. Directors' liability [electronic resource]. [Ottawa] : Canada Revenue Agency, 2014. 6 p. Income tax information circular ; IC89-2R3 "Date: April 10, 2014." "This version is only available electronically." "This circular cancels and replaces Information Circular IC89-2R2, dated March 24, 2006." Issued also in French under title: Responsabilité des administrateurs. This circular outlines the consequences that corporate directors may face when the corporation that they are a director of fails to deduct, withhold, remit, or pay certain amounts of money held in trust for the Crown. Under these circumstances, corporate directors may be held personally liable under sections 227.1 of the Income Tax Act (ITA), 323 of the Excise Tax Act (ETA), 81 of the Air Travellers Security Charge Act (ATSCA), 295 of the Excise Act, 2001 (EA2001), 95 of the Softwood Lumber Products Export Charge Act, 2006 (SLPECA) and similar provisions of the Canada Pension Plan and the Employment Insurance Act. gccst Taxation gccst Income tax gccst Taxation regulations Responsabilité des administrateurs (CaOODSP)9.822100 Income tax information circular ; IC89-2R3 (CaOODSP)9.821798 PDF 175 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-89-2R3-2014-eng.pdf