The appellant appealed an assessment for director's liability under the Excise Tax Act for unremitted GST/HST of a corporation.
The appellant argued a due diligence defence based on his diminished mental health during the relevant period.
The Tax Court of Canada allowed the appeal in part, finding the appellant not liable for periods after he ceased to be a director, but liable for the earlier periods because he failed to take positive steps to prevent the failure to remit despite his mental health challenges.
