In preparation for the July 1st coming into force of
Canada's Anti-Spam Legislation, the Canadian Radio-television
and Telecommunications Commission (CRTC) has issued Compliance and
Enforcement Information Bulletin CRTC 2014-326: Guidelines to help
businesses develop corporate compliance programs.
The bulletin provides general guidance for best practices for
businesses on the development of compliance programs to facilitate
compliance with the new anti-spam law. It also offers insight as to
what will be required for an organization to demonstrate that it
exercised due diligence in the case of a violation of the law. The
bulletin states that, in the event of the breach, the CRTC may take
the existence of a compliance program into account when determining
whether sanctions should include monetary penalties.
The CRTC recognizes that compliance programs will necessarily
have to be tailored to the size of and resources available to a
business or organization. They recommend appointing a chief
compliance officer or a point person who is responsible and
accountable for compliance with the law. The CRTC expects senior
management to play an active role in "fostering a culture of
compliance", suggesting that a member of senior management be
named the chief compliance officer.
The CRTC has identified several components of an effective
compliance program. These include:
Conducting a risk assessment;
Developing a written compliance policy;
Maintaining records and tracking consent, exceptions to
consent, unsubscribe requests and actions;
Implementing on-going training programs;
Auditing and monitoring compliance;
Handling of complaints; and
Disciplinary and corrective action for employee
The bulletin expands upon each of these components and provides
examples as to how they may be implemented. In a business of any
size, the compliance policy should be made easily accessible to all
employees and be updated to keep pace with changes in legislation,
non-compliance issues, or new services or products.
Under the Income Tax Act, the Employment Insurance Act, and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions or GST.
Under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions.
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).