Tax Court clarifies limits of director liability after corporate revival

By David J. Rotfleisch ( February 17, 2026, 2:45 PM EST) -- The Tax Court of Canada has provided important guidance on the scope of director liability for unremitted GST following corporate dissolution and revival. In Maragos v. The King, 2026 TCC 4, the court held that reviving a dissolved corporation does not automatically restore former directors to office for purposes of s. 323 of the Excise Tax Act. The decision reinforces that personal liability depends on actual office-holding and cannot be extended through administrative revival alone....