All employees are not fiduciaries, as reflected in the Court’s decision in Canadian Industrial Distributors Inc. v. Dargue, 1994 CanLII 7319 (ON SC), where the Court stated, “it is clear that the generic relationship between employer and employee does not per se give rise to fiduciary responsibilities.” The law does not lightly impose a fiduciary duty on every employee or manager due to the demanding nature of the duties required of fiduciaries. Rather, determining whether an employee is a fiduciary requires a contextual analysis of the nature of the employee’s duties and the relationship between the employee and employer.