Directors and officers of a corporation cannot be held personally liable for

A foundational principle of incorporation is limited liability: the corporation is a separate legal entity, and shareholders, directors, and officers are generally not personally responsible for ordinary corporate debts and obligations solely by virtue of their corporate roles. Therefore, directors/officers are typically not personally liable for an unsecured corporate debt (A), unless they personally guaranteed it or specific statutory provisions apply. By contrast, personal liability can arise for misconduct or for obligations imposed by statute. Fraudulent misrepresentation (B) can create direct personal liability because it is intentional wrongdoing. Unpaid employee wages (C) may attract personal liability under various employment standards/corporate statutes that can make directors responsible in defined circumstances (often subject to limits and conditions). Tax evasion (D) is a criminal matter; individuals involved can be personally liable, including directors/officers who direct, participate in, or acquiesce in the offence. Thus, A is the best answer: it is the category directors and officers generally cannot be held personally liable for, absent a personal guarantee or special statutory exception.