Précis: The appellants, Mr. and Mrs. Hall, were the directors of an alarm system company, Petco Holdings Inc. (“Petco). Commencing in 2004 they ran into financial problems and fell behind in their remittances for employee tax, EI and CPP. They resigned as directors in 2009 but were assessed in 2011 in respect of withholdings for the period prior to their resignations.
Hall v. R. - TCC: Directors liable for choice not to remit withholdingsREAD MORE »