The Rural Voice, 1993-06, Page 17make offences of acts of omission,
as well as acts of commission. For
example, section 40 of Ontario's
Retail Sales Tax provides that a
director who,
"... authorized, assented to,
acquiesced in or participated in
the commission of any act by the
corporation which is an offence
under this Act, or the omission
of which is an offence under
Agrilaw
this Act ... "
is guilty of an offence and on con-
viction is liable to the punishment
provided for the offence whether or
not the corporation has been
prosecuted or convicted of any
offence under this Act.O
Agrilaw is a syndicated column
produced by the full service law firm of
Cohen Highley Vogel & Dawson.
Frank A. Highley, a partner in the firm,
practises in the area of insolvency law.
Agrilaw is intended to provide
information to farmers on subjects of
interest and importance. The opinions
expressed are not intended as legal
advice. Before acting on any
information contained in Agrilaw,
readers should obtain legal advice with
respect to their own particular
circumstances.
Practical fencing
1 solutions that work!
Protect 1,000' of old
fence for the price of
100' of new fence.
Farming is business. Don't waste
time or cash on fences that don't
earn their keep. The Gallagher
Offset System attaches quickly
and easily to your existing fences. Animals keep away from the powered wire,
giving you control of your stock and adding years to the life of the fence. With
Gallagher, you're buying quality your animals will stand behind. Look for
Gallagher offsets at your local farm store or co-op.
There's a qualified Gallagher Dealer near you:
BAYSHORE COUNTRY FEEDS LTD Owen Sound 376-5830
BELMORE FEEDS. Belmore 392-6522
BLUEWATER FEED COMPANY LTD Tara 934-3122
Owen Sound 376-4213
CARSON'S FEED AND FARM SUPPLY. Listowel 291-1094
HILLS FEED & FARM SUPPLY. Clinton 482-7706
LUCKNOW FARM SUPPLY. Lucknow 528-2331
PRIOR, TIM. Brussels 887-9648
SPRUCEDALE AGROMART. Tara 934-2340
Hanover 364-4070
THOMPSON FEED & SUPPLY. Ripley 395-5955
VAN SLIGTENHORST, EVERT. Zurich 263-6208
WATSON, BOB. Cargill 353-5358
LUCKNOW DISTRICT CO-OPERATIVE. Lucknow 529-7953
NORTH WELLINGTON CO-OPERATIVE SERVICES Harriston 338-2331
Mount Forest 323-1271
You can't beat the
GALLAGHER system.
JUNE 1993 13