Karman Kong

The appellant appealed a reassessment holding her personally liable as a director for unremitted source deductions of a corporation for the 2009 to 2013 taxation years.

The appellant argued she had ceased to be a director in 2011.

The Tax Court of Canada found that the appellant never submitted a written resignation, meaning she remained a de jure director under the Quebec Business Corporations Act.

The Court also found that the appellant failed to establish a due diligence defence, as she took no concrete measures to prevent the failure to remit.

The appeal was dismissed.

The appellants, holding companies owned by a majority shareholder, appealed reassessments adding taxable benefits to their income for the 2014-2017 taxation years.

The benefits related to life insurance premiums paid by an operating company, R3D, on policies owned by the appellants.

The Tax Court of Canada dismissed the appeals, finding that the payment of premiums by R3D constituted a taxable benefit to the appellants under subsections 15(1) and 246(1) of the Income Tax Act, as the appellants were enriched by not having to pay the premiums themselves.