The taxpayer was not liable with respect to the second of two periods of time during which the corporation failed to make source deductions given that the other major shareholder of the corporation had precipitously refused to make any further contributions of money to the corporation at a point during the playing season for the corporation (which ran a soccer team) at which the taxpayer was powerless to prevent the failures to remit.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336613
Extra import data
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"field_legacy_header": "<strong><em>Hartrell v. The Queen</em></strong>, 2006 DTC 3548, 2006 TCC 480",
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