The Defence of Due Diligence

The defence of due diligence

A) is primarily relevant in connection with income tax liabilities.
B) is available to individuals, but not to companies.
C) is available under the Competition Act if the person responsible for the advertisement acted with reasonable care to ensure that it was not misleading.
D) was recently removed from the Competition Act, but it remains relevant under provincial statutes.
E) is applicable if the defendant failed to exercise care and the plaintiff suffered a loss as a result.