Due Diligence Defence for Director Liability for Unremitted Tax, EI Premiums and CPP Contributions

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Due Diligence Defence for Director Liability for Unremitted Tax, EI Premiums and CPP Contributions

Author(s):

LeGeyt, David, Mann, David

Date: March 31 2009

Intracoastal Systems Engineering Corporation ("Intracoastal") failed to remit tax, employment insurance premiums and Canadian Pension Plan contributions deducted from employees' paycheques in the amount of $166,314.89. Intracoastal was deemed to have made an assignment in bankruptcy in April, 2003.

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