By Timothy Dunn ( March 9, 2022, 11:04 AM EST) -- When facing extreme economic pressure, it is not surprising that some business owners may choose to use available resources to pay critical suppliers and lenders instead of remitting the required amounts for source deductions and HST. Regardless of the reasons for this decision, failure to pay the Canada Revenue Agency (CRA) can result in severe adverse consequences for the business, its directors and its secured creditors. . . .