sec.260Liability of executive officer—offence committed by corporation against executive liability provision

sec.260 Liability of executive officer—offence committed by corporation against executive liability provision

An executive officer of a corporation commits an offence if— the corporation commits an offence against an executive liability provision; and the officer did not take all reasonable steps to ensure the corporation did not engage in the conduct constituting the offence. Maximum penalty—the penalty for a contravention of the executive liability provision by an individual. In deciding whether things done or omitted to be done by the executive officer constitute reasonable steps for subsection (1) (b) , a court must have regard to— whether the officer knew, or ought reasonably to have known, of the corporation’s conduct constituting the offence against the executive liability provision; and whether the officer was in a position to influence the corporation’s conduct in relation to the offence against the executive liability provision; and any other relevant matter. The executive officer may be proceeded against for, and convicted of, an offence against subsection (1) whether or not the corporation has been proceeded against for, or convicted of, the offence against the executive liability provision. This section does not affect— the liability of the corporation for the offence against the executive liability provision; or the liability, under the Criminal Code , chapter 2 , of any person, whether or not the person is an executive officer of the corporation, for the offence against the executive liability provision. In this section— executive liability provision means any of the following provisions— section 32 section 33 section 34 (1) section 34 (2) section 35 (1) section 35 (2) section 36 (1) section 36 (2) section 37 (1) section 37 (2) section 37 (3) section 38 (1) section 38 (2) section 39 (1) section 39 (2) section 39 (3) section 39 (4) section 49 section 99 (1) section 123 section 271B (2) section 271C (2) section 271D (6) . s 260 sub 2013 No. 51 s 52 (sec.260-ssec.1) An executive officer of a corporation commits an offence if— the corporation commits an offence against an executive liability provision; and the officer did not take all reasonable steps to ensure the corporation did not engage in the conduct constituting the offence. Maximum penalty—the penalty for a contravention of the executive liability provision by an individual. (sec.260-ssec.2) In deciding whether things done or omitted to be done by the executive officer constitute reasonable steps for subsection (1) (b) , a court must have regard to— whether the officer knew, or ought reasonably to have known, of the corporation’s conduct constituting the offence against the executive liability provision; and whether the officer was in a position to influence the corporation’s conduct in relation to the offence against the executive liability provision; and any other relevant matter. (sec.260-ssec.3) The executive officer may be proceeded against for, and convicted of, an offence against subsection (1) whether or not the corporation has been proceeded against for, or convicted of, the offence against the executive liability provision. (sec.260-ssec.4) This section does not affect— the liability of the corporation for the offence against the executive liability provision; or the liability, under the Criminal Code , chapter 2 , of any person, whether or not the person is an executive officer of the corporation, for the offence against the executive liability provision. (sec.260-ssec.5) In this section— executive liability provision means any of the following provisions— section 32 section 33 section 34 (1) section 34 (2) section 35 (1) section 35 (2) section 36 (1) section 36 (2) section 37 (1) section 37 (2) section 37 (3) section 38 (1) section 38 (2) section 39 (1) section 39 (2) section 39 (3) section 39 (4) section 49 section 99 (1) section 123 section 271B (2) section 271C (2) section 271D (6) .