323.2. If an employer that is a legal person fails to pay an assessment, the employer’s directors in office on the date of the default become solidarily liable with the employer for that assessment as well as any interest accrued and penalties incurred in relation to the assessment(1) if a notice of execution in respect of the employer is returned unfulfilled in whole or in part after a certificate of default is filed under section 322;
(2) if a winding-up order is made against the employer or the employer becomes bankrupt within the meaning of the Bankruptcy and Insolvency Act (R.S.C. 1985, c. B-3) and a claim is filed; or
(3) if the employer has instituted proceedings for its winding-up or dissolution, or if it has been dissolved.