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008160805s2014    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv48-3/89-2R3-2014E-PDF
1102 |aCanada Revenue Agency.
24510|aDirectors' liability |h[electronic resource].
260 |a[Ottawa] : |bCanada Revenue Agency, |c2014.
300 |a6 p.
4901 |aIncome tax information circular ; |vIC89-2R3
500 |a"Date: April 10, 2014."
500 |a"This version is only available electronically."
500 |a"This circular cancels and replaces Information Circular IC89-2R2, dated March 24, 2006."
500 |aIssued also in French under title: Responsabilité des administrateurs.
5200 |aThis 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.
69207|2gccst|aTaxation
69207|2gccst|aIncome tax
69207|2gccst|aTaxation regulations
77508|tResponsabilité des administrateurs |w(CaOODSP)9.822100
830#0|aIncome tax information circular ;|vIC89-2R3 |w(CaOODSP)9.821798
85640|qPDF|s175 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-89-2R3-2014-eng.pdf