Neera Agreed to Be a Director of the Corporation at Which

Neera agreed to be a director of the corporation at which she worked. Apart from accepting the title of director, she had no idea what was going on in the business. There were never any formal directors' meetings. The business went bankrupt and Revenue Canada sued her for $10,000 for income tax withheld by the Corporation from employee wages but not sent to Revenue Canada. The money was used to try and keep the business afloat. The employees are also suing for 5 months unpaid wages. Which of the following is (are) true?

A) Neera is not liable for either claim as she had no involvement with the business
B) She is not liable for the Revenue Canada claim as she didn't receive any of the money personally
C) She is liable for the Revenue Canada claim only
D) She is liable for the unpaid employee wages claim only
E) She is liable for both the Revenue Canada in the unpaid wages claim