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    <title>Liability of directors of private company.</title>
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    <description>Section 89 makes every person who was a director of a private company during a period when GST tax, interest or penalty cannot be recovered from the company jointly and severally liable for payment, unless the director proves the non-recovery is not due to any gross neglect, misfeasance or breach of duty; conversion to a public company removes that subsection&#039;s application for liabilities remaining unrecovered at conversion but does not affect any personal penalty imposed on a director.</description>
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