Priftis v. The Queen, 2013 DTC 1030 [at at 141], 2012 TCC 414 (Informal Procedure) -- summary under Subsection 227.1(4)

The Minister assessed a director on 15 July 2010 for unremitted CPP amounts of a corporation that was dissolved on 15 July 2008. Angers J. found that, under s. 27(5) of the Interpretation Act, the two year limitations period commenced on the day after the taxpayer ceased to be a director, and therefore 15 July 2010 was just within the limitations period. The taxpayer's appeal was granted on other grounds.