New ATX Law Article - Understanding Director’s Liability & Due Diligence
The Tax Court of Canada’s decision in Buckingham v. Her Majesty the Queen was appealed to the Federal Court of Appeal (“FCA”). The FCA recently released its reasons for judgement. The courts’ decisions have provided valuable insight and generated discussion within the tax community. The Canadian Tax Foundation recently published ATX Law’s article entitled The Due Diligence Defence in Directors’ Liability Tax Disputes.