{"id":1617,"date":"2019-12-01T11:24:00","date_gmt":"2019-12-01T19:24:00","guid":{"rendered":"http:\/\/165.227.41.74\/?p=1617"},"modified":"2021-03-31T13:15:05","modified_gmt":"2021-03-31T20:15:05","slug":"just-phoning-it-in-is-not-due-diligence-for-directors","status":"publish","type":"post","link":"https:\/\/previous.ca.andersen.com\/fr\/blog\/just-phoning-it-in-is-not-due-diligence-for-directors\/","title":{"rendered":"“Just Phoning It In,” Is Not Due Diligence For Directors"},"content":{"rendered":"\n

In Macdonald v. The Queen<\/em>, the Tax Court of Canada recently \nruled that the directors of a Canadian corporation were liable under \nsection 217.1(1), for both its employee and employer deductions for the \nunremitted employment insurance premiums (EI) and Canada Pension Plan \ncontributions (CPP), as well as all applicable penalties and interest.<\/p>\n\n\n\n

The court ruling can be found here:
https:\/\/decision.tcc-cci.gc.ca\/tcc-cci\/decisions\/en\/item\/424592\/index.do<\/a><\/p>\n\n\n\n

1796832 Ontario Inc. (also known as Luxell Technologies Inc.) was a \ntechnology company incorporated in 1994, that has been in operations for\n several years before going public, and then later turned into a private\n company in 2009, with eventual cessation of operations in November \n2012. In this time period, even though the company had raised about $55 \nmillion in financing, it had consistently operated a loss.<\/p>\n\n\n\n

The company also had history of bankruptcy filings in the past, had \nbeen audited by, and subsequently entered a payment agreement with, the \nCanada Revenue Agency (\u201cCRA\u201d), for unremitted source deductions for four\n consecutive years prior to 2009.<\/p>\n\n\n\n

In the years leading to the cessation of business, the corporation \nhad engaged in several cost-cutting measures such as laying off staff, \nincluding the CFO and Controller roles, in order to combat its cash-flow\n and financial difficulties. The directors had also had to resort to \nquarterly meetings via telephone, since the corporation could not afford\n to pay for their travel expenses.<\/p>\n\n\n\n

Subsections 227.1(1) and (3) of the Income Tax Act<\/em> provide as follows:<\/p>\n\n\n\n

(1) Where a corporation has failed to \ndeduct or withhold an amount as required by subsection 135(3) or \n135.1(7) or section 153 or 215, has failed to remit such an amount or \nhas failed to pay an amount of tax for a taxation year as required under\n Part VII or VIII, the directors of the corporation at the time the \ncorporation was required to deduct, withhold, remit or pay the amount \nare jointly and severally, or solidarity, liable, together with the \ncorporation, to pay that amount and any interest or penalties relating \nto it.
(3) A director is not liable for a failure under subsection \n227.1(1) where the director exercised the degree of care, diligence and \nskill to prevent the failure that a reasonably prudent person would have\n exercised in comparable circumstances.<\/p>\n\n\n\n

In the directors\u2019 defense, the court held that the directors had \nexercised due diligence and skill to prevent the issue of non-remittance\n of the deductions. However, the court ruled that considering the \nfinancial difficulties the corporation had been experiencing in the \npast, coupled with the CEO\u2019s claim that the CFOs and Controllers hired \nin the past were incompetent, merely confirming and instructing the CEO \nverbally via telephone was not enough to prove due diligence. \nConsequently, based on the corporation\u2019s circumstances, it was more \nliable to divert the funds for use in its continuing operations than to \nremit source deductions. This puts a higher onus or duty on the \ndirectors to ensure remittances are made.<\/p>\n\n\n\n

This case ruling is particularly important, considering the challenging economic circumstances small businesses and corporations have been experiencing lately. As a director of a corporation, your duty is not only to provide corporate governance and oversight, but also to ensure that any source deductions held \u201cin trust\u201d for the Crown, must be remitted appropriately. Merely \u201cphoning it in\u201d clearly does not amount to due diligence and does not provide protection from liability for remittances. Should you have any questions regarding your financial\/ tax implications of your role as a director of a Canadian Corporation, we encourage you to seek professional advice.<\/p>\n","protected":false},"excerpt":{"rendered":"

In Macdonald v. The Queen, the Tax Court of Canada recently ruled that the directors of a Canadian corporation were liable under section 217.1(1), for both its employee and employer deductions for the unremitted employment insurance premiums (EI) and Canada Pension Plan contributions (CPP), as well as all applicable penalties and interest. The court ruling […]<\/p>\n","protected":false},"author":9,"featured_media":1622,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-1617","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-canadian-tax-law"],"acf":[],"yoast_head":"\n"Just Phoning It In," Is Not Due Diligence For Directors – Andersen<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/previous.ca.andersen.com\/fr\/blog\/just-phoning-it-in-is-not-due-diligence-for-directors\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\""Just Phoning It In," Is Not Due Diligence For Directors – Andersen\" \/>\n<meta property=\"og:description\" content=\"In Macdonald v. 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