The taxpayer was liable for unremitted GST as a director of his business corporation, notwithstanding a finding that the Minister failed to validly assess the corporation (there was no evidence that any assessments had been mailed) and that an assessment against the corporation would have been statute-barred. Pizzitelli J. stated (at para. 41):
The clear wording of [s. 323(1)] crystallizes a director's liability to pay the net tax not remitted by the Corporation "at the time the corporation was required to remit or pay, as the case may be, the amount...".
Subsection 299(2) also clearly obviates the need for a corporate assessment. Furthermore, the only limitations period for director' liability is the one in s. 323(5), which only commences when the director ceases to be a director.