Dirienzo v. The Queen, 2000 DTC 2230 (TCC)

The uncle of the taxpayer was found to be a de facto director as described under s. 1(1) of the Business Corporations Act (Ontario). Accordingly, the Minister would have been entitled to pursue the uncle as a director.

The taxpayer, who was nominally the director of a company dominated by his uncle (the uncle having been found to be a de facto director) was found to have satisfied the defence under s. 227.1(3) because he was powerless to do anything given such domination.