Directors' liability . : Rv48-3/89-2R3-2014E-PDF
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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.822092&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Directors' liability . |
| Titre de la série | Income tax information circular ; IC89-2R3 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | "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. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2014. |
| Description | 6 p. |
| Numéro de catalogue |
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| Descripteurs | Taxation Income tax Taxation regulations |
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