In finding that the appellant was subject to liability as a director under s. 323 of the ETA because the appellant was deemed to be a director by s. 115(4) of the Business Corporations Act (Ontario), Paris J stated (at para.27):
It is well established that, since "director" is not a defined term in the ETA, it is appropriate to look to a corporation's incorporating legislation for determining whether a person was a director of a corporation at a particular time for the purposes of section 323.