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HKL Tax Law

HKL Tax Law

Montreal Tax Lawyer

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Source Withholdings

Directors Have to Show Real “Concern” About a Corporation’s Tax Obligations

EL · September 15, 2022 ·

The role of director of a corporation comes with privileges, but also responsibilities. In the context of taxation, directors have a duty to ensure that source withholdings, including GST and QST, are collected by the corporation and remitted to the tax authorities.

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• Canada Pension Plan
• Customs Act
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Employment Insurance Act
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Excise Act, 2001
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Excise Tax Act (GST)
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Act respecting the QST
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Income Tax Act
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Taxation Act (Quebec)
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Tax Administration Act (Quebec)
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Old Age Security Act

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Tel: (514) 503-7719 • Fax: (514) 807-4755 • Email: info@hkltax.com

Address: 1440 Sainte-Catherine West, #522, Montreal, QC H3G 1R8

HKL Tax Law

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