The bill includes quite an important aspect pertaining to determination of the penalty. You outline four or five factors to be applied in order to determine the penalty, including one that bothers me a bit. Among the aggravating circumstances to be taken into account in determining the penalty, you identify the offender's failure to take reasonable care to prevent the offence despite—and this is what bothers me—having the financial means to do so.
Why add this element? I want to be sure that it doesn't mean that an offender can receive clemency from the court because he had the financial means to take reasonable action to prevent the offence. Wouldn't this basically be a loophole? We want the law to apply to everyone.