The appellant applied under section 58 of the Tax Court of Canada Rules to determine when he last ceased to be a director of a corporation for the purposes of the limitation period in subsection 323(5) of the Excise Tax Act.
The corporation had been involuntarily dissolved and later revived.
The Court held that the revival of a corporation under the Canada Business Corporations Act does not retroactively or prospectively reinstate its former directors.
Therefore, the appellant ceased to be a director upon the corporation's dissolution, meaning the Minister's assessment was issued beyond the two-year limitation period.
