Director liability assessment, s.323 ETA (GST/HST)
CRA
Within 90 days
Needs prompt attention
- 90 days to file a Notice of Objection (director assessments)
- Liability continues after the corporation stops operating
What this usually means
CRA is assessing a director personally for collected GST/HST that was not remitted. Liability is joint and several among directors.
What to gather
- The letter (all pages)
- Envelope and date received
- Account numbers (masked)
- Payroll journals
- T4 and T4A slips and summaries
- Remittance records
- GST/HST returns and filing history
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