R v Metron Construction Corporation 2013 ONCA 541 is a very helpful decision regarding sentencing a corporation for criminal negligence causing death:
Para 46: " The sentencing judge commenced his analysis by observing that there existed only one decision, a decision of the Court of Quebec , in which a corporation had been sentenced for criminal negligence causing death..."
Para 79: "The Criminal Code offence engaged in this appeal is criminal negligence causing death. It is one of the most serious offences in the Code..."
Para 88: " ...by pleading guilty, the respondent acknowledged that the actions of its representative, Fazilov, demonstrated a marked and substantial departure from the standard that could be expected of a reasonably prudent person. The consequence of that conduct was the death of four workers and the serious permanent injury of a fifth"
Para 90: " I agree with the appellant that a corporation should not be permitted to distance itself from culpability due to the corporate individual's rank on the corporate ladder or level of management responsibility"
Para 108: "....the sentencing judge considered himself precluded from imposing a fine that might result in bankruptcy of the corporation. In my view, this was an error. The economic viability of a corporation is properly a factor to be considered but it is not determinative...it is not a condition precedent to the imposition of a fine nor does it necessarily dictate the quantum of the fine"
Para 115: " A sentence consisting of a fine of $200,000 fails to convey the need to deliver a message on the importance of worker safety...."