Can I be personally liable as a director if my corporation doesn't remit HST to the CRA?

Yes. Under the federal Excise Tax Act, directors of a corporation are jointly and severally liable with the corporation for unremitted HST (and GST) that the corporation collected or was required to collect, along with interest and penalties. This director liability regime mirrors the one for unremitted source deductions and is enforced by the Canada Revenue Agency.

For the CRA to assess a director personally, it generally must first take steps to collect from the corporation — typically obtaining a judgment, issuing a certificate in federal court, and attempting to execute on it. If those collection efforts are insufficient, the CRA can then assess the director personally. The two-year limitation period that begins when a director ceases to be a director also applies here.

The same due diligence defence is available: a director who exercised the care, diligence, and skill of a reasonably prudent person to prevent the failure to remit may escape personal liability. This means having oversight systems in place — not simply trusting that HST is being filed and remitted without any verification. Directors of small businesses, where one person may handle all finance functions, face particular risk if that person falls behind without oversight. If the corporation's HST filing is in arrears, legal advice should be sought promptly before a formal director assessment is issued.