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The Charter of the French language and its regulations govern the consultation of English-language content.

Directors' Liability

The director of an NPO that is a corporation must ensure that the organization meets the following tax obligations:


If the organization fails to meet its tax obligations, the director in office at the time of the omission may be held solidarily liable, along with the organization, for any duties payable and any related interest and penalties.

However, the following three exceptions apply:

  • The director acted with reasonable care, dispatch and skill under the circumstances.
  • The director could not have been aware of the omission under the circumstances.
  • It has been at least two years since the director last ceased to be a director of the organization.
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