Précis: Ms. Marra was a director of Sani-Clean Systems Incorporated (“Sani-Clean”) and, as such, was assessed for unremitted GST of Sani-Clean and unremitted amounts under the Income Tax Act. She appealed to the Tax Court which accepted her evidence that she had given her resignation to Claudio Polsinelli, who acted as the lawyer for Sani-Clean, more than two years prior to the date of the assessment. The Crown took the position that the resignation was ineffective.
Marra v. R. - TCC: Director’s resignation served on corporation’s lawyer effectiveREAD MORE »