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Some comments on your code:

• Maximum line length: 80-100 is ok, more is unreadable.
• self[:active] == false -> !self[:active]
• Checks should be terser, encapsulate login in separate methods.
• return true: a return at the end of a code block is neither necessary nor idiomatic.
• Subjective: I usually prefer full-fledge conditionals to guards, indentation helps a lot to see what's going on, IMO.

I'd write:

def active?
  case 
  when (!self[:active] && !ignore_column) || suspended || completed_at
    false
  when failed_attempts >= MAX_FAILED_ATTEMPTS
    if suppress_error_emails
      false
    end
      message = "Too many failed attempts for task execution. " + 
        "#{failed_attempts}/#{MAX_FAILED_ATTEMPTS} failed attempts for Task #{id}."
      SystemMailer.error(message: message)
    end
  # ...
  # more conditions here, you get the idea
  # ...
  when template && 
       (status_opted_out? || con_mktg_opted_out? || user_mktg_opted_out?)
    false
  else
    true
  end
end

Note that that you could go all the way and abstract all logic to methods. Then you could write:

def active?
  condition1? && condition2? && ... && conditionN?
end