It's bad enough the US makes it a personal liability crime for a foreign national to be part of a company breaking US sanctions ... for Canada to cooperate with that is elevating the value of US laws to ridiculous level, Trump is truly emperor of the western world I guess.
I'm not a lawyer, but I have work in publicly owned company near "fat city" (ie: executive suite) a bit here and there...
It is pretty typical in the western world that
officers of the company are legally responsible for the action of the company - hence they are officers of the company. It may seem odd at first, but if you think about Bhopal (India) disaster where over 3700 died by actions of a company, you would agree the responsible officers of the company should have some responsibility if the actions were careless or illegal.
Typically for a publicly owned company in the USA, officers are corporate VP level minimum - divisional/subsidiary entities' VP would be liable only to the extend of that division/subsidiary. In some instances, it extends down to lower level depending on specific role. For example, you are a grunt working on a buy-out/merger... (you guys are smart here, I don't need to go into the details of how/why there would be legal constrains for one with advance knowledge about pending buy-out/merger).
In the case of CFO/CEO regarding financial statements, after one of the collapses, a new law to more clearly spell out the responsibilities was passed. [I don't recollect when the law was passed, could have been Enron, or could have been the 2008 collapse].
Yeah, she is the CFO, so
if indeed laws were broken, she could be held liable. It is as yet unclear what exact law she broke because I am reading different things on different news outlets.
[Edit:] added the paragraph about Bhopal disaster that was missed when I first clicked save.