The appellant, a former director who paid the company's outstanding GST and payroll remittances, appealed the dismissal of his claim for contribution from the respondents, whom he alleged were also directors.
The Court of Appeal held that the trial judge erred by independently determining the respondents' tax liability instead of deferring to the Canada Revenue Agency's assessments.
However, applying the correct approach, the appeal was dismissed because the CRA had determined that neither respondent was liable for the tax.
The appellant's alternative claim for unjust enrichment also failed as the respondents received no benefit.
