Director Liability Assessment
director_liability_assessmentAssess personal liability risk for corporate directors on unremitted source deductions and GST under ITA and ETA, including due diligence defence evaluation.
Instructions
Assess personal liability exposure for corporate directors under Section 227.1 (ITA) and Section 323 (ETA). Covers unremitted source deductions, GST, and due diligence defence.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| has_resigned | No | Have you resigned as director? | |
| unremitted_gst | No | Unremitted GST ($) | |
| resignation_date | No | Date of resignation (YYYY-MM-DD) | |
| is_inside_director | No | Are you an inside director (officer/active participant)? | |
| due_diligence_steps | No | Steps taken to prevent the failure to remit | |
| corporation_is_insolvent | No | Is the corporation insolvent or near insolvency? | |
| unremitted_source_deductions | No | Unremitted CPP/EI/income tax source deductions ($) |