Susan is the owner of residential premises which have been rented to Michael. Janice a
friend of Michael tripped and fell on a broken rail, fracturing her leg in the process.
Prior to the incident, Michael had advised Susan on repeated occasions, of the need to make repairs to the rail, all to no avail. Under principles of occupiers' liability law, which of the following will be liable to compensate Susan for her injuries?
A) local municipality
B) No one as Janice assumed all risk of visiting the premises
C) Susan
D) Michael
E) Both Susan and Michael
E
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Emerald, Inc., earned revenues of $69,000 and incurred expenses of $74,000. No dividends were declared. Which of the following statements is correct?
A) The entry to close Income Summary is the same regardless of a net income or a net loss. B) Retained Earnings will be debited for $5,000 and Income Summary will be credited for $5,000. C) The entries to close revenues and expenses will differ if there is a net loss. D) The entry to close Income Summary requires a debit to the Income Summary account.
The seller of a dwelling containing one-to-four units, in complying with the Real Estate Transfer Disclosure Statement requirements, must:
A: Leave the inspection and signing of the form to the real estate agent that represents him/her; B: Designate a professional inspector to examine the property before completing the form; C: Make a reasonable inspection before completing the report; D: Refer to the broker's inspection report when completing the form.