(1) A corporation must not contravene a requirement determined under section 11.
Exceptions
(2) A corporation does not commit an offence against subsection (1) by engaging in particular conduct if:
(a) both:
(i) the conduct is exempt under section 17; and
(ii) the corporation complies with any conditions of the exemption in engaging in the conduct; or
(b) the corporation engages in the conduct in order to comply with a direction or order under an emergency law.
Note: A defendant bears an evidential burden in relation to a matter in this subsection (see subsection 13.3(3) of the Criminal Code ).