An issue came up when a CRA auditor queried CRA rulings. She had a file where she intended to assess the directors of a not-for-profit corporation for its failure to remit trust funds. The directors had retained legal counsel, who was of the view that directors’ liability does not apply to directors of a not-for-profit corporation.
Have you or your company received a notice from the Canadian Radio-television and Telecommunications Committee (“CRTC”) that you are the subject of a complaint under Canada’s Anti-Spam Legislation (“CASL”)? If so, you are not alone. Since CASL came into force on July 1, 2014, the CRTC has reportedly received over 210,000 complaints for violations of CASL.
The Alberta Court of Appeal just dismissed an employer’s appeal and confirmed that the employer did not do all that was reasonably practical in the circumstances to avoid the reasonably foreseeable risks that led to the fatal accident of its employee. The court noted that the fact that the employer would even consider operating a machine that no one had any familiarity with and without either its own operator or a proper set of written instructions in itself spoke volumes as to the lack of the employer’s due diligence in this matter. Therefore, the health and safety violations were upheld.
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