The taxpayer was liable under s. 227.1 in respect of the failure of a corporation of which he was a director to withhold on various amounts paid to non-residents of Canada under Regulation 105. Boise J. stated (at p. 124) that "I do not consider that simply having the company hire a payroll company to process the payments is sufficient to establish due diligence on his part."
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336614
Extra import data
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