Ms. Qian was a recent immigrant to Canada whose employers "took advantage of [her] lack of knowledge of Canadian rules concerning potential liability of the company’s directors." (Para. 23) But she could show that she prepared financial reports, warned of the CRA tax arrears, had no control over banking or staff, wasn't invited to directors' meetings, strove to get management to cut expenses and, eventually, resigned her directorship. So, she wasn't liable. But she must have suffered much in struggling to defend herself.
See Qian v. The Queen, (2013 TCC Favreau)