Criminal Code (R.S.C., 1985, c. C-46)

Marginal note:Additional factors

718.21 A court that imposes a sentence on an organization shall also take into consideration the following factors:

• (a) any advantage realized by the organization as a result of the offence;

• (b) the degree of planning involved in carrying out the offence and the duration and complexity of the offence;

• (c) whether the organization has attempted to conceal its assets, or convert them, in order to show that it is not able to pay a fine or make restitution;

• (d) the impact that the sentence would have on the economic viability of the organization and the continued employment of its employees;

• (e) the cost to public authorities of the investigation and prosecution of the offence;

• (f) any regulatory penalty imposed on the organization or one of its representatives in respect of the conduct that formed the basis of the offence;

• (g) whether the organization was — or any of its representatives who were involved in the commission of the offence were — convicted of a similar offence or sanctioned by a regulatory body for similar conduct;

• (h) any penalty imposed by the organization on a representative for their role in the commission of the offence;

• (i) any restitution that the organization is ordered to make or any amount that the organization has paid to a victim of the offence; and

• (j) any measures that the organization has taken to reduce the likelihood of it committing a subsequent offence.