SUMMARY

The purpose of this enactment is to establish, in certain circum stances, criminal liability of corporations for criminal acts or omissions carried out by their officers or staff. This arises if the corporation management knew or should have known of the act or omission or condoned or was wilfully blind to it. It is not necessary for the act or omission to be committed by the same person who authorized it or tolerated it.

Where it is shown that the corporation's staff committed the act or omission, the burden is on the corporation to show it was unauthorized and not tolerated by the corporation.

It also establishes the criminal liability of directors and officers of a corporation that commits such acts or omissions if they knew or should have known of the act or omission.

A further offence is created for a corporation that fails to provide safe working conditions for its employees, again including criminal liability for directors and officers who knew or should have known of the unsafe conditions and did not report them to the appropriate authorities.