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Director liability for unremitted GST upheld as deceased was a de jure director without due diligence.
The appellant estate appealed an assessment for unremitted GST/HST under the Excise Tax Act, holding the deceased jointly and severally liable as a director of a corporation.
The appellant argued the deceased was never validly appointed as a director, or alternatively had resigned, and raised a due diligence defence.
The Tax Court of Canada dismissed the appeal, finding that the deceased was a de jure director according to the Québec Business Register, the assessment was not time-barred, and the deceased failed to exercise the required degree of care, diligence, and skill to prevent the corporation's failure to remit taxes.
