Directors and Officers Liability in the Employment Context




  • Lang Michener LLP


Mot clés

  • Liability
  • Unpaid wages
  • Statutory remittances

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Autre titre

Employment and labour


A legal discussion and explanation of the importance of statutory remittances and the potential liability of the board of directors if remittances are not made.

"The purpose of the paper is to outline the various forms of liability that are imposed by Canadian law on directors and officers in connection with respect to employees. The first part of the paper examines the liability of directors for unpaid employee wages under provincial and federal business corporations, and employment statutes. The second part discusses the prospect of personal liability of directors for unpaid remittances by the corporation of taxes, pension plan and Employment Insurance premiums...Unpaid wages is one of the largest areas of potential liability for directors."

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