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The Tax Court dismissed Kurtis Astle’s appeals, holding he remained liable as a director for unremitted source deductions and that the reassessments were timely.
Appellant was a de facto director of both cDemo and Global within two years of the assessments because he continued to manage and act on behalf of the corporations and created the impression of directorship; he failed to exercise the required degree of care, diligence and skill (no oversight and improper delegation of remittance responsibilities), therefore the due diligence defence fails and the director's liability assessments are upheld.
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