“[29] I am of the view that an individual need not be involved in all facets of the management of the corporate operations to be held to be a de facto director. Depending on the corporate structure and the complexity of the corporate operations, it will be a question of fact as to whether an individual has performed duties that one would expect only a de jure director to complete. Whether the individual is held out by the corporation as one of its directors will be one of many relevant factors but not a decisive factor on its own.”
McDonald v. The Queen, 2014 TCC (Campbell) — You need not be involved in all facets of the management of the corporate operations to be held to be a de facto director liable for payroll and GST debts.
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