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"Directors and Officers Liability in the Employment Context"

Jurisdiction: - Ontario

Lawyer George Waggott and student Mariam Al-Shikarchy, both at Lang Michener in Toronto, have written a paper on "Directors and Officers Liability in the Employment Context" (February 2010). The paper addresses the following topics:

A.Directors' Liability for Unpaid Wages

1. Business Corporations Statutes
2. Due Diligence Defence
3. Employment Standards Act (Ontario)

B. Liability for Source Deductions

1. Liability Under the Federal and Provincial Income Tax Acts
2. Liability for Pension and Employment Insurance Premium Remittances
3. Limitations on Liability
4. Due Diligence Defence
5.Non-Resident Income Tax

C. Pension Plan Management