Butterfield v. The Queen, 2009 DTC 1382 [at at 2108], 2009 TCC 575, aff'd 2011 DTC 5005 [at 5510], 2010 FCA 330 -- summary under Subsection 227.1(4)

By services, 28 November, 2015

In rejecting the taxpayer's argument that he ceased to be a director by virtue of an assignment in bankruptcy by the corporation in question, C. Millar, J. stated (at para. 7) that "case law is very clear and well established, that an assignment in bankruptcy does not trigger a director ceasing to be a director".

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Income Tax Act - s. 227.1(4)
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Node
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336601
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