Précis: The taxpayer was assessed as a director for unpaid source deductions and GST. The taxpayer, who was self-represented, argued that he had met the “due diligence” standard in attempting to keep the corporation’s remittances current. The Court did not accept his arguments, finding that he had failed to meet the “stricter standard” the Federal Court of Appeal had propounded in the case of R. v. Buckingham, 2011 FCA 142. As a result the appeals were dismissed. There was no order as to costs since these were all informal procedure appeals.
Fox v. R. – TCC: Tax Court rejects director’s “due diligence” defencePlus >