Telus asked the CRTC for clarifications about the applicability of the CRTC Wireless Code to corporate business customers and plans. The CRTC released its decision in October 2014 and the gist of it is that it :
If an individual is responsible for part or all of the mobile invoice then the wireless code applies (even for employee purchase plan deals). If the plan is owned and paid by a large corporation then the code does not apply and a 3 year agreement can be entered into.
You can read the CRTC decision here (Link).