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| 01834nam 2200313za 4500 |
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| 001 | 9.822092 |
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| 003 | CaOODSP |
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| 005 | 20221107143619 |
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| 007 | cr ||||||||||| |
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| 008 | 160805s2014 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv48-3/89-2R3-2014E-PDF |
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| 110 | 2 |aCanada Revenue Agency. |
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| 245 | 10|aDirectors' liability |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2014. |
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| 300 | |a6 p. |
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| 490 | 1 |aIncome tax information circular ; |vIC89-2R3 |
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| 500 | |a"Date: April 10, 2014." |
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| 500 | |a"This version is only available electronically." |
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| 500 | |a"This circular cancels and replaces Information Circular IC89-2R2, dated March 24, 2006." |
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| 500 | |aIssued also in French under title: Responsabilité des administrateurs. |
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| 520 | 0 |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. |
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| 692 | 07|2gccst|aTaxation |
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| 692 | 07|2gccst|aIncome tax |
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| 692 | 07|2gccst|aTaxation regulations |
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| 775 | 08|tResponsabilité des administrateurs |w(CaOODSP)9.822100 |
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| 830 | #0|aIncome tax information circular ;|vIC89-2R3 |w(CaOODSP)9.821798 |
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| 856 | 40|qPDF|s175 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-89-2R3-2014-eng.pdf |
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