In deciding which of ss. 227.1(2)(a), (b) or (c) applied to the taxpayer's appeal from director's liability, Sharlow J.A. stated (at para. 20):
This debate was settled in the Kennedy case... . In that case, this Court adopted the decision of the Associate Chief Judge Christie that paragraph 227.1(2)(b) does not apply where a corporation is dissolved under a procedure that does not require the appointment of a liquidator or the submission of proofs of claim. In my view, Kennedy was correctly decided.
Instead, s. 227.1(2)(a) applied. As the Minister had complied with that paragraph, the taxpayer's appeal could not succeed on the argument that her assessment was barred by s. 227.1(2).