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This book, first published in 1993, focuses on the evolution of accounting institutions, practices and standard-setting in Canada. Canada’s federal system complicates the jurisdictional authority for accounting matters. The Canadian constitution empowers the ten provinces to regulate the training and certification of accountants, and each can incorporate organizations. A great deal of effort has been made by accounting bodies on jurisdictional coordination and disputes, and this book analyses how these systems have come to function in their present form.
Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of the law of business formations in Canada provides quick and easy guidance on a variety of corporate and partnership considerations such as mergers, rights and duties of interested parties, stock exchange rules, labour laws, and takeovers. Lawyers who handle transnational business will appreciate the explanation of local variations in terminology and the distinctive concepts that determine practice and procedure. A general introduction covering historical background, definitions, sources of law, and the effect of international private law is followed by a discussion of such aspects as types of formation, capital, shares, management, control, liquidation, mergers, takeovers, holding companies, subsidiaries, and taxation. Big companies, various types of smaller entities, and partnerships are all covered in turn. These details are presented in such a way that readers who are unfamiliar with specific terms and concepts in varying contexts will fully grasp their meaning and significance. Thorough yet practical, this convenient volume puts the information necessary for corporations to compete effectively at the user’s fingertips. An important and practical tool for business executives and their legal counsel interested in engaging in an international partnership or embarking on corporate expansion, this book will prove a valuable time-saving tool for business and legal professionals alike. Lawyers representing parties with interests in Canada will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative business law.
Understanding the corporation means understanding its legal framework, but until recently the origins and evolution of corporate law have received relatively little attention. The topical chapters featured in this Research Handbook, contributed by leading scholars from around the world, examine the historical development of corporation and business organization law in the Americas, Europe, and Asia from the ancient world to modern times, providing an invaluable resource for both further historical research and scholars seeking the origins of present-day issues.
Derived from the renowned multi-volume International Encyclopaedia of Laws, this monograph provides a survey and analysis of the rules concerning intellectual property rights in Canada. It covers every type of intellectual property right in depth – copyright and neighbouring rights, patents, utility models, trademarks, trade names, industrial designs, plant variety protection, chip protection, trade secrets, and confidential information. Particular attention is paid throughout to recent developments and trends. The analysis approaches each right in terms of its sources in law and in legislation, and proceeds to such legal issues as subject matter of protection, conditions of protection, ownership, transfer of rights, licences, scope of exclusive rights, limitations, exemptions, duration of protection, infringement, available remedies, and overlapping with other intellectual property rights. The book provides a clear overview of intellectual property legislation and policy, and at the same time offers practical guidance on which sound preliminary decisions may be based. Lawyers representing parties with interests in Canada will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative intellectual property law.
The federal government's promises to "build back better" and "build back green" highlight opportunities to reimagine Canadian infrastructure. In this groundbreaking study, authors Bruce Doern, Christopher Stoney, and Robert Hilton provide the first comprehensive overview of Canadian infrastructure policy, examining the impact and implications of the COVID-19 pandemic and rapid technological change as Canada looks to recover and rebuild. Covering more than fifty years across many sectors, the authors identify numerous challenges that have contributed to Canada's growing infrastructure deficit and suboptimal outcomes including political interference in the choice of infrastructure projects; challenges for multilevel governance such as distortion of local priorities, blurred accountability, and unsustainable maintenance costs for municipalities; the growing reliance on public-private partnerships that limit transparency and public scrutiny; and increased corruption associated with infrastructure projects. Transforming infrastructure is notoriously difficult yet vital at a time of rapid technological change. It is estimated that 75 percent of the infrastructure that will exist in 2050 does not exist today. This makes it crucial that Canada invest in future-proof infrastructure with the capacity to facilitate economic growth and the expansion of urban centres, mitigate and adapt to the impacts of climate change, and ensure resilience in response to crises and disasters. Keeping Canada Running offers a timely assessment of these issues, Canada's COVID-19 response, and the potential contribution of the newly launched Canadian Infrastructure Bank.
Canadian Law and Business Studies presents a succinct overview of law and business for students at an introductory level. Organized into 20 chapters—which include topics such as rights and freedoms, privacy, confidentiality, land claims, and the environment—this book is designed to be a compact guide of the most essential legal rules in point form. It engages readers by delving into contemporary topics such as online pirating, cell phone contracts, vaccine mandates, careless driving, social media, sniffer dogs, international intrigue, Kyoto (1997), and Glasgow (2021). The book covers a wide range of discussion areas including Indigenous rights, partnerships, companies, oppression, securities, insolvency, negligence, contracts, property, mortgages, copyright, employment, consumerism, discrimination, harassment, and world trade. It is well suited for instructors and students interested in law and social justice, general business, or business administration, and for those studying to qualify as law clerks or paralegals. Each chapter is concluded with an accessible essay that highlights and consolidates key takeaways for the reader. Features: - A unique point-form format makes this book easier to use than checking Wikipedia - Streamlined, without the bulk and complicated jargon of traditional law textbooks - Created by authors who have over 60 years of practical field experience and are practiced post-secondary instructors - Robust instructor resources with detailed usage notes, classroom-favourite examples, and more
The recent failures of Enron, WorldCom, and other large publicly traded corporations have catapulted the issue of corporate governance onto the international stage. In this timely book, Janis Sarra draws together the work of legal scholars and practitioners from across North America to provide a comprehensive analysis of corporate governance issues in global capital markets. The contributors to this collection explore the theoretical underpinnings of corporate governance and provide concrete illustration of different models and their outcomes. While the perspectives of the authors sometimes differ, their common project is to explore different normative conceptions of the corporation in order to contribute to an analysis of global trends in corporate governance.