{"id":11862,"date":"2023-01-17T14:01:12","date_gmt":"2023-01-17T19:01:12","guid":{"rendered":"https:\/\/www.millerthomson.com\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/"},"modified":"2023-01-17T14:01:12","modified_gmt":"2023-01-17T19:01:12","slug":"une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/","title":{"rendered":"Une v\u00e9rification pour la forme n\u2019emp\u00eache pas que la responsabilit\u00e9 d\u2019un administrateur externe soit engag\u00e9e"},"content":{"rendered":"<p>Un jugement de la Cour canadienne de l\u2019imp\u00f4t a pr\u00e9cis\u00e9 les devoirs d\u2019un administrateur externe qui veut recourir \u00e0 une d\u00e9fense fond\u00e9e sur la diligence raisonnable pour \u00e9viter la cotisation d\u00e9coulant de la responsabilit\u00e9 des administrateurs aux termes de la <em>Loi de l\u2019imp\u00f4t sur le revenu<\/em> (la \u00ab\u00a0<strong>Loi<\/strong>\u00a0\u00bb).<\/p>\n<p>Dans <em>Burnett v. The Queen<\/em> (2022 TCC 99), la cotisation du contribuable a \u00e9t\u00e9 \u00e9tablie conform\u00e9ment \u00e0 l\u2019article 227.1 de la Loi pour les retenues \u00e0 la source non vers\u00e9es de Canadian Noble Cut Diamonds Ltd. (\u00ab\u00a0<strong>CNCD<\/strong>\u00a0\u00bb), soci\u00e9t\u00e9 dont le contribuable \u00e9tait administrateur. Le contribuable, qui a \u00e9t\u00e9 administrateur de plusieurs soci\u00e9t\u00e9s ferm\u00e9es et ouvertes, se consid\u00e9rait comme un administrateur externe, n\u2019avait pas acc\u00e8s au compte bancaire de CNCD et n\u2019\u00e9tait pas un signataire autoris\u00e9.<\/p>\n<p>Le contribuable a t\u00e9moign\u00e9 qu\u2019\u00e0 chaque r\u00e9union du conseil, il a demand\u00e9 \u00e0 un autre administrateur, qui \u00e9tait pr\u00e9sident de CNCD et en dirigeait les activit\u00e9s quotidiennes, si les versements de retenues \u00e0 la source \u00e9taient \u00e0 jour. La r\u00e9ponse \u00e9tait toujours que tout \u00e9tait \u00e0 jour et qu\u2019il n\u2019y avait aucun probl\u00e8me.<\/p>\n<p>Le contribuable a fait valoir qu\u2019\u00e0 titre d\u2019administrateur externe, il suffisait, pour l\u2019application de la d\u00e9fense fond\u00e9e sur la diligence raisonnable, de demander quel \u00e9tait l\u2019\u00e9tat des versements des retenues \u00e0 la source \u00e0 chaque r\u00e9union du conseil d\u2019administration. Il a \u00e9galement soulign\u00e9 qu\u2019\u00e9tant donn\u00e9 le nombre d\u2019employ\u00e9s de CNCD, il n\u2019avait pas consid\u00e9r\u00e9 la paie comme un \u00e9l\u00e9ment important, par rapport aux flux de tr\u00e9sorerie et actifs de la soci\u00e9t\u00e9, et qu\u2019il n\u2019y portait pas attention.<\/p>\n<p>Le tribunal a statu\u00e9 qu\u2019une v\u00e9rification pour la forme ne constitue pas un effort suffisant pour pr\u00e9venir les retards dans l\u2019envoi des fonds, comme le contribuable n\u2019a fait que demander s\u2019il y avait retard ou non. Il a \u00e9t\u00e9 \u00e9tabli que CNCD n\u2019a pas \u00e9t\u00e9 en mesure de produire des livres comptables fiables qui auraient permis la production d\u2019\u00e9tats financiers audit\u00e9s par ses comptables. Selon le tribunal, une \u00ab\u00a0personne avis\u00e9e et prudente\u00a0\u00bb dans cette situation, compte tenu de ce probl\u00e8me, aurait cherch\u00e9 une preuve documentaire de l\u2019envoi des retenues \u00e0 la source et aurait communiqu\u00e9 avec l\u2019Agence du revenu du Canada directement pour v\u00e9rifier l\u2019\u00e9tat des versements.<\/p>\n<p>L\u2019arr\u00eat de Cour d\u2019appel f\u00e9d\u00e9rale dans <em>Buckhingham<\/em> (2011 CAF 142) \u00e9tablit que le but de la disposition sur la diligence raisonnable est clairement de \u00ab\u00a0pr\u00e9venir les d\u00e9fauts de versement\u00a0\u00bb. Comme la Cour de l\u2019imp\u00f4t a \u00e9tabli\u00a0 dans <em>Burnett<\/em>, une enqu\u00eate apr\u00e8s coup ne pr\u00e9viendrait aucun retard et, donc, ne satisfait pas la norme \u00e9tablie par l\u2019arr\u00eat <em>Buckingham<\/em>. La d\u00e9cision <em>Burnett<\/em> constitue un excellent rappel des obligations applicables \u00e0 l\u2019administrateur \u00ab\u00a0externe\u00a0\u00bb qui veut d\u00e9montrer sa diligence raisonnable et des mesures qu\u2019il doit prendre quand il constate un probl\u00e8me concernant les versements d\u2019une soci\u00e9t\u00e9.<\/p>\n<p>Pour toute question ou pr\u00e9occupation, n\u2019h\u00e9sitez pas \u00e0 communiquer avec un membre du groupe <a href=\"https:\/\/www.millerthomson.com\/fr\/nos-services\/services\/fiscalite-des-entreprises\/\" target=\"_blank\" rel=\"noopener\">Fiscalit\u00e9 des entreprises<\/a> de Miller Thomson.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un jugement de la Cour canadienne de l\u2019imp\u00f4t a pr\u00e9cis\u00e9 les devoirs d\u2019un administrateur externe qui veut recourir \u00e0 une d\u00e9fense fond\u00e9e sur la diligence raisonnable pour \u00e9viter la cotisation d\u00e9coulant de la responsabilit\u00e9 des administrateurs aux termes de la Loi de l\u2019imp\u00f4t sur le revenu (la \u00ab\u00a0Loi\u00a0\u00bb). Dans Burnett v. The Queen (2022 TCC [&hellip;]<\/p>\n","protected":false},"author":86,"featured_media":14344,"parent":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[604],"insight-format":[470],"class_list":["post-11862","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-des-entreprises"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Une v\u00e9rification pour la forme n\u2019emp\u00eache pas que la responsabilit\u00e9 d\u2019un administrateur externe soit engag\u00e9e | Miller Thomson<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Une v\u00e9rification pour la forme n\u2019emp\u00eache pas que la responsabilit\u00e9 d\u2019un administrateur externe soit engag\u00e9e | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"Un jugement de la Cour canadienne de l\u2019imp\u00f4t a pr\u00e9cis\u00e9 les devoirs d\u2019un administrateur externe qui veut recourir \u00e0 une d\u00e9fense fond\u00e9e sur la diligence raisonnable pour \u00e9viter la cotisation d\u00e9coulant de la responsabilit\u00e9 des administrateurs aux termes de la Loi de l\u2019imp\u00f4t sur le revenu (la \u00ab\u00a0Loi\u00a0\u00bb). Dans Burnett v. The Queen (2022 TCC [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/\" \/>\n<meta property=\"og:site_name\" content=\"Miller Thomson\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MillerThomsonLaw\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-17T19:01:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1776\" \/>\n\t<meta property=\"og:image:height\" content=\"994\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Nyeisha Murray\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@millerthomson\" \/>\n<meta name=\"twitter:site\" content=\"@millerthomson\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nyeisha Murray\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/\"},\"author\":{\"name\":\"Nyeisha Murray\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#\/schema\/person\/8c49b710501a2ba22438ca72fb0c0c85\"},\"headline\":\"Une v\u00e9rification pour la forme n\u2019emp\u00eache pas que la responsabilit\u00e9 d\u2019un administrateur externe soit engag\u00e9e\",\"datePublished\":\"2023-01-17T19:01:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/\"},\"wordCount\":559,\"publisher\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg\",\"articleSection\":[\"Fiscalit\u00e9 des entreprises\"],\"inLanguage\":\"fr-FR\"},{\"@type\":[\"WebPage\",\"ItemPage\"],\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/\",\"url\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/\",\"name\":\"Une v\u00e9rification pour la forme n\u2019emp\u00eache pas que la responsabilit\u00e9 d\u2019un administrateur externe soit engag\u00e9e | Miller Thomson\",\"isPartOf\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg\",\"datePublished\":\"2023-01-17T19:01:12+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#primaryimage\",\"url\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg\",\"contentUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg\",\"width\":1776,\"height\":994},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.millerthomson.com\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Une v\u00e9rification pour la forme n\u2019emp\u00eache pas que la responsabilit\u00e9 d\u2019un administrateur externe soit engag\u00e9e\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#website\",\"url\":\"https:\/\/www.millerthomson.com\/fr\/\",\"name\":\"Miller Thomson | Cabinet de droit des affaires pancanadien\",\"description\":\"National law firm providing business law expertise and litigation and disputes services for businesses across Canada since 1957.\",\"publisher\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.millerthomson.com\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#organization\",\"name\":\"Miller Thomson | Cabinet de droit des affaires pancanadien\",\"url\":\"https:\/\/www.millerthomson.com\/fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg\",\"contentUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg\",\"width\":380,\"height\":50,\"caption\":\"Miller Thomson | Cabinet de droit des affaires pancanadien\"},\"image\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/MillerThomsonLaw\/\",\"https:\/\/x.com\/millerthomson\",\"https:\/\/www.linkedin.com\/company\/miller-thomson-llp\/\",\"https:\/\/www.youtube.com\/@millerthomson\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#\/schema\/person\/8c49b710501a2ba22438ca72fb0c0c85\",\"name\":\"Nyeisha Murray\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ec01113c3c7208ac683f05f5b7f25e187ddf5deabc82d0d9e12aeca8d3b9c851?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ec01113c3c7208ac683f05f5b7f25e187ddf5deabc82d0d9e12aeca8d3b9c851?s=96&d=mm&r=g\",\"caption\":\"Nyeisha Murray\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Une v\u00e9rification pour la forme n\u2019emp\u00eache pas que la responsabilit\u00e9 d\u2019un administrateur externe soit engag\u00e9e | Miller Thomson","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/","og_locale":"fr_FR","og_type":"article","og_title":"Une v\u00e9rification pour la forme n\u2019emp\u00eache pas que la responsabilit\u00e9 d\u2019un administrateur externe soit engag\u00e9e | Miller Thomson","og_description":"Un jugement de la Cour canadienne de l\u2019imp\u00f4t a pr\u00e9cis\u00e9 les devoirs d\u2019un administrateur externe qui veut recourir \u00e0 une d\u00e9fense fond\u00e9e sur la diligence raisonnable pour \u00e9viter la cotisation d\u00e9coulant de la responsabilit\u00e9 des administrateurs aux termes de la Loi de l\u2019imp\u00f4t sur le revenu (la \u00ab\u00a0Loi\u00a0\u00bb). Dans Burnett v. The Queen (2022 TCC [&hellip;]","og_url":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/","og_site_name":"Miller Thomson","article_publisher":"https:\/\/www.facebook.com\/MillerThomsonLaw\/","article_published_time":"2023-01-17T19:01:12+00:00","og_image":[{"width":1776,"height":994,"url":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg","type":"image\/jpeg"}],"author":"Nyeisha Murray","twitter_card":"summary_large_image","twitter_creator":"@millerthomson","twitter_site":"@millerthomson","twitter_misc":{"Written by":"Nyeisha Murray","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#article","isPartOf":{"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/"},"author":{"name":"Nyeisha Murray","@id":"https:\/\/www.millerthomson.com\/fr\/#\/schema\/person\/8c49b710501a2ba22438ca72fb0c0c85"},"headline":"Une v\u00e9rification pour la forme n\u2019emp\u00eache pas que la responsabilit\u00e9 d\u2019un administrateur externe soit engag\u00e9e","datePublished":"2023-01-17T19:01:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/"},"wordCount":559,"publisher":{"@id":"https:\/\/www.millerthomson.com\/fr\/#organization"},"image":{"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#primaryimage"},"thumbnailUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg","articleSection":["Fiscalit\u00e9 des entreprises"],"inLanguage":"fr-FR"},{"@type":["WebPage","ItemPage"],"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/","url":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/","name":"Une v\u00e9rification pour la forme n\u2019emp\u00eache pas que la responsabilit\u00e9 d\u2019un administrateur externe soit engag\u00e9e | Miller Thomson","isPartOf":{"@id":"https:\/\/www.millerthomson.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#primaryimage"},"image":{"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#primaryimage"},"thumbnailUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg","datePublished":"2023-01-17T19:01:12+00:00","breadcrumb":{"@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#primaryimage","url":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg","contentUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/Insights_Corporate-tax_Post-Image.jpg","width":1776,"height":994},{"@type":"BreadcrumbList","@id":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/fiscalite-des-entreprises\/une-verification-pour-forme-nempeche-pas-que-la-responsabilite-dun-administrateur-externe-soit-engagee\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.millerthomson.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Une v\u00e9rification pour la forme n\u2019emp\u00eache pas que la responsabilit\u00e9 d\u2019un administrateur externe soit engag\u00e9e"}]},{"@type":"WebSite","@id":"https:\/\/www.millerthomson.com\/fr\/#website","url":"https:\/\/www.millerthomson.com\/fr\/","name":"Miller Thomson | Cabinet de droit des affaires pancanadien","description":"National law firm providing business law expertise and litigation and disputes services for businesses across Canada since 1957.","publisher":{"@id":"https:\/\/www.millerthomson.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.millerthomson.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.millerthomson.com\/fr\/#organization","name":"Miller Thomson | Cabinet de droit des affaires pancanadien","url":"https:\/\/www.millerthomson.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.millerthomson.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg","contentUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg","width":380,"height":50,"caption":"Miller Thomson | Cabinet de droit des affaires pancanadien"},"image":{"@id":"https:\/\/www.millerthomson.com\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/MillerThomsonLaw\/","https:\/\/x.com\/millerthomson","https:\/\/www.linkedin.com\/company\/miller-thomson-llp\/","https:\/\/www.youtube.com\/@millerthomson"]},{"@type":"Person","@id":"https:\/\/www.millerthomson.com\/fr\/#\/schema\/person\/8c49b710501a2ba22438ca72fb0c0c85","name":"Nyeisha Murray","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.millerthomson.com\/fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ec01113c3c7208ac683f05f5b7f25e187ddf5deabc82d0d9e12aeca8d3b9c851?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ec01113c3c7208ac683f05f5b7f25e187ddf5deabc82d0d9e12aeca8d3b9c851?s=96&d=mm&r=g","caption":"Nyeisha Murray"}}]}},"_links":{"self":[{"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/posts\/11862","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/users\/86"}],"replies":[{"embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/comments?post=11862"}],"version-history":[{"count":0,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/posts\/11862\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/media\/14344"}],"wp:attachment":[{"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/media?parent=11862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/categories?post=11862"},{"taxonomy":"insight-format","embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/insight-format?post=11862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}