Cases
R. v. Landes, [1988] 1 CTC 124 (Queb. Ct. S.P.)
The accused were potentially liable under s. 242 for directing acts of a corporation which since had its charter annulled for failure to produce annual reports.
R. v. Swendson, 87 DTC 5335, [1987] 2 CTC 199 (Alta. Q.B.)
The Crown failed to establish participation by the individual accused in the failure of the company to remit source deductions.