Public Accounting Rights for Certified General Accountants in Canada. Issue Brief

Size: px
Start display at page:

Download "Public Accounting Rights for Certified General Accountants in Canada. Issue Brief"

Transcription

1 Public Accounting Rights for Certified General Accountants in Canada Issue Brief IMPORTANT NOTE: Some information regarding Ontario is out of date pursuant to the adoption of the Public Accounting Act, 2004 in Ontario. In addition, a trade panel convened under the Agreement on Internal Trade found that Québec s measures regarding are restrictive, unfair and have caused injury and recommended reform of the public accounting regime. The government of Québec has begun a reform process. Updated May 2005

2

3 Public Accounting Rights for Certified General Accountants in Canada Issue Brief The Canadian economy depends on professional accountants engaged in the practice of who provide competent, credible and reliable audit and assurance services. Canadian businesses and individuals must have a choice in the selection of professional accountants. In turn, professional accountants must be able to provide a full range of professional services to their clients in every Canadian jurisdiction. Yet, in some provinces, not all professional accountants are permitted to provide a full range of services despite their competence, skill and knowledge. Such restriction limits choice for consumers and restricts mobility for professional accountants and impedes competition among accounting professionals. CGA-Canada believes provincial and federal governments must move quickly to resolve the limitations imposed on some qualified professional accountants. Canadians will be well served by an accounting regime that provides choice and is open to competition. The public policy context Businesses require transparent and stable structures that operate efficiently. Governments in Canada have publicly committed themselves to addressing barriers to interprovincial trade, including those existing barriers that impede labour mobility. CGA-Canada was optimistic that the Agreement on Internal Trade, which came into force in July 1995, would provide the right tools to remove barriers to trade and establish an open, efficient and stable domestic market. In summary, the Agreement on Internal Trade establishes a clear set of rules for internal trade; establishes an administrative structure for governments to manage the domestic market; and introduces mechanisms for assuring worker mobility across provincial boundaries. What is the practice of? Many professional accountants provide services to the public. There is generally no limit to the services that a professional accountant in public practice can provide, and only one aspect of public practice is regulated or restricted. This aspect is known to the public as, which is the provision of assurance and attest services services whereby the professional accountant provides an opinion on the reliability of the financial statements or other accounts. Professional accountants, like most other professionals in Canada, are self-regulated. The organizations to which they belong establish and maintain standards for education, training, service delivery, professional ethics and standards of performance. These professional organizations qualify and certify their members as professional accountants and regulate those offering services to the public. They also establish and maintain a complaints and discipline process, as well as providing continuing education programs to maintain the quality, currency, credibility and competence of those who use a professional designation. The professional regulatory organizations receive their authority through 3

4 provincial legislation that establishes their mandates, obligations and privileges, and protects their designations from use by non-accountants. In Canada, there are three professional accounting designations: Certified General Accountant (CGA), Certified Management Accountant (CMA) and Chartered Accountant (CA). Their members operate in all jurisdictions of Canada and are subject to consistent standards of education, training and professional competence. National standards allow complete mobility of professionals within their designation. All auditing and review engagements are performed according to the same standards. The standards are set by the Auditing and Assurance Standards Board, with input from many stakeholders, including the Certified General Accountants Association of Canada. All review engagements and audits undertaken by any public accountant in Canada are conducted to the same standard. In effect, there are national standards for audit and review engagements, and any professional accountant engaged in the practice of in Canada is trained to meet these standards. There may be different approaches to professional training and certification for accountants, but the competence and performance standards required in practice are common to all public accountants. What is the issue? Certified General Accountants are highly skilled professionals who, for years, have provided quality services to satisfied clients throughout Canada. In most Canadian provinces and territories, CGAs provide a full range of professional accounting services. Yet, there are limits to the range of services CGAs may provide in some jurisdictions despite evidence that this is unnecessary to protect consumers and that it restricts competition and choice for business operators. In January 2005, Bill 17, An Act to Amend the Public Accounting and Auditing Act, was proclaimed in Prince Edward Island. The legislation permits qualified CGAs to practice, a right previously granted only to Chartered Accountants in that province. In Ontario, once Bill 94, the Public Accounting Act 2004 is proclaimed, regulations will be issued and a reconstituted Public Accountants Council (the Council ) will be established. The Council will oversee the regulation of public accounting by developing and maintaining standards that the licensing bodies must meet. Under the legislation, CGA Ontario is one of three professional accounting organizations authorized to license and govern the activities of its members as public accountants. It is expected the complete regulatory framework will be in place in The new framework replaces a 40-year-old regime that had given one accounting designation the Chartered Accountants a monopoly over the provision of services. Similarly, in Nova Scotia and Newfoundland, councils or boards operating under legislative authority issue licences to practice. These bodies have a limited regulatory function and rely on professional accounting organizations to set and apply educational standards and to qualify, monitor and discipline their members and maintain qualifications. 4

5 CGA-Canada believes that the structure of these councils and boards must reflect the public interest their membership must be representative of all professional accounting designations and the public; their deliberations must be transparent; and their actions must be accountable. In Québec, legislation limits to Chartered Accountants. The province is the only jurisdiction in Canada that does not recognize CGAs as competent to practice. This is unfair and puts CGAs at a competitive disadvantage for no apparent or good reason. It also limits choice for businesses and individuals and is a barrier to mobility according to Canada s Agreement on Internal Trade (the AIT ). CGA New Brunswick has instituted proceedings under the AIT to ensure access for its members to in Québec. It has requested that a Trade Panel consider the issue. A Panel decision should be rendered in late A Panel established under the same AIT provisions in 2001 examined Ontario s existing licensing regime. The panel concluded that the monopoly in in Ontario was a barrier to labour mobility and was not necessary to protect consumers or Ontario s financial markets. What do others say? In a March 2005 paper published by the Organization for Economic Co-Operation and Development, the authors noted that barriers to trade restricted competition. Canada s regulated conduct doctrine exempts anti competitive behaviour when required by regulation, and thus significant parts of the economy remain shielded from the competition law. This is a particular problem with provincial government regulation. Restrictions on internal trade also continue to exist, and implementation of the Agreement on Internal Trade is less effective than it could be. More attention needs to be focused on removing those regulations that restrain competition, particularly in professional services. What needs to happen? By signing the Agreement on Internal Trade, all Canadian governments accepted the principle of national mobility for professionals, including accountants engaged in the practice of. As signatories to the AIT, all jurisdictions must ensure their licensing regimes are impartial and that they assess the competence of all applicants to perform in the same way regardless of their training and experience. Québec needs to change its legislation to accommodate accounting professionals, other than Chartered Accountants, who are trained and certified to practice in other provinces. And the federal government must review its legislation to ensure that no provisions limit to members of a particular professional accounting body or exclude those who are qualified to practice in any Canadian jurisdiction. The accounting profession cannot solve this problem alone. Governments must work with the profession. There is no reason for further delay. Canadians will be well served by an accounting regime that provides the choice and competition essential to ensure quality and reasonable prices in Canadian markets. 5

6 For further information, see the following: CGA-Canada Discussion Paper, May 2001, Canada s Agreement on Internal Trade: It Can Work If We Want It To (http://www.cga-canada.org/eng/news/pdf_ait_e.htm) The Red Tape Commission Report on Public Accounting (http://www.redtape.gov.on.ca/userfiles/page_attachments/ library/1/ _public_accounting_attachment_1.pdf) Agreement on Internal Trade Dispute Resolution Panel Report (http://www.intrasec.mb.ca/index_en/dispute.htm) Please visit or telephone Carole Presseault, Vice-President, Government and Regulatory Affairs, CGA-Canada, at , extension 222. Appendix: Overview of Public Accounting Regimes in Canada 6

7 Certified General Accountants Association of Canada Access to Public Accounting in Canada Provincial and territorial governments are responsible for professional and occupational standards. Professionals operate under provincial legislation that establishes their rights and obligations. In every Canadian province and territory, CGA associations qualify and regulate their members. Certified General Accountants are highly skilled, highly educated professionals, who for years have provided quality accounting services to satisfied clients everywhere in Canada. Jurisdiction Status of Access Regulatory Authority Additional Authority Found in the Following Statutes to Public Accounting Canada accorded in certain statutes. Bank Act, Canada Elections Act, Canada Post Corporation Act, Investment Companies Act, Cooperative Credit Associations Act, Trust Companies Act, Canada Mortgage and Housing Corporation Act, Federal-Provincial Fiscal Arrangements Act, Pension Benefits Standards Act, Competition Act, Loan Companies Act and Québec Savings Banks Act. British Columbia Accountants (Certified General) Act The Company Act provides that a member of CGA-BC or any CA or anyone who has been granted a license may perform audits of public companies. Other statutes specifying CGAs or CAs as qualified auditors include: Financial Institutions Act, International Financial Business Act, Legal Profession Act, Real Estate Act, School Act, Society Act and the Securities Act. Alberta The Regulated Accounting Profession Act ensures consistent regulations for all three accounting bodies in Alberta. The Securities Act requires that a CGA, CA or CMA sign any auditor s report filed under its provisions. Saskatchewan The Certified General Accountants Act. Under the Securities Act, the Saskatchewan Securities Commission has ruled that a CGA, CA or CMA must sign any auditor s report filed under its provisions. In 2001, the provincial government passed amendments to the Urban Municipalities Act, The Rural Municipalities Act and the Northern Municipalities Act as follows: Every council shall appoint an auditor who is a member in good standing of an accounting profession recognized pursuant to one of the following Acts: (a) The Management Accountants Act; (b) The Certified General Accountants Act, 1994; (c) The Chartered Accountants Act,

8 Jurisdiction Status of Access Regulatory Authority Additional Authority Found in the Following Statutes to Public Accounting Manitoba The Certified General Accountants Act. Under the Securities Act, the Manitoba Securities Commission has ruled that a CGA, CA or CMA must sign any auditor s report filed under its provisions. CGAs, CMAs or CAs are also recognized as qualified auditors in the following legislation: Municipal Act, Regional Waste Management Authorities Act, Election Finances Act, Securities Act, Public Schools Act, City of Winnipeg Act, Labour Relations Act, Law Society Act. Ontario Bill 94, the Public Accounting Act, 2004, received Royal Assent on June 17, The Act is currently awaiting proclamation Provincial associations/ institutes will become directly responsible for licensing and regulating individual public accountants. They will assume these responsibilities when their own rules meet the required standards set by a newly reconstituted Public Accountants Council (PAC). After setting standards in each of fourteen areas, the PAC will begin sufficiency testing to determine if the three professional associations meet those standards. The associations will be able to start issuing licenses once standards are met. Québec Auditing is restricted to CAs. However, there are significant exceptions. The Chartered Accountants Act and the Québec Professional Code regulate public accounting. A judicial ruling and various statutes specify the rights of Certified General Accountants to provide full audit services. These include Acts respecting School Boards, Insurance Companies, Co-operatives, Municipalities, Real Estate Brokers and CEGEPS. The Certified General Accountants Association of New Brunswick has launched a complaint under the Agreement on Internal Trade (AIT) against the government of Québec. The basis of the complaint is that the provisions of s. 24 of the Chartered Accountants Act, which establishes that only a Chartered Accountant can practice, is inconsistent with the AIT. New Brunswick is The Certified General Accountants Act establishes the right of CGAs to practice the full range of professional accounting servicess The following statutes also identify CGAs as qualified auditors: Auditor General Act, Credit Unions Act, Municipalities Act, Municipal Debentures Act, Loan and Trust Companies Act and the Workplace Health, Safety and Compensation Commission Act. 8

9 Jurisdiction Status of Access Regulatory Authority Additional Authority Found in the Following Statutes to Public Accounting Nova Scotia Auditing is restricted to individuals who are licensed by the Public Accountants Board. The Public Accountants Act regulates the licensing of through the Public Accountants Board. The Board updated its existing licensing standards in December 2002 and issues licenses to applicants who meet these new standards. About 20 CGAs are currently licensed. Prince Edward Island is Bill 17, An Act to Amend the Public Accounting and Auditing Act was proclaimed in January When passed, the Act will allow unimpeded access to public accounting to qualified CGAs. Newfoundland The Public Accountancy Act regulates the licensing of public accountants through the Public Accountants Licensing Board with equal representation from all three professional accounting groups and three members of the public one of whom is the chair. The following statutes also identify CGAs as qualified auditors, including: the City of Mount Pearl Act, the City of Cornerbrook Act, the Law Society Act, the Real Estate Trading Act, and the Act to Remove Anomalies and Errors in the Statute Law. NWT/ Nunavut The Certified General Accountants Association Act establishes the right of CGAs to practice the full range of professional accounting services including audits. Yukon The Certified General Accountants Association Act establishes the right of CGAs to practice the full range of professional accounting services including audits. The following statutes also specify CGAs as qualified auditors: the Education Act, the Societies Act and the Legal Professions Act. For further information, please contact CGA-Canada s Government Relations Office , extension 222 Updated May

10

The Deputy Minister of Community Services Harvey Brooks

The Deputy Minister of Community Services Harvey Brooks Recommendations by the: Chartered Accountants of the Yukon Certified Management Accountants of the Yukon Submitted to: The Minister of Community Services Hon. Elaine Taylor Date: March XX, 2013 The Deputy

More information

MULTILATERAL INSTRUMENT 33-107 PROFICIENCY REQUIREMENTS FOR REGISTRANTS HOLDING THEMSELVES OUT AS PROVIDING FINANCIAL PLANNING AND SIMILAR ADVICE

MULTILATERAL INSTRUMENT 33-107 PROFICIENCY REQUIREMENTS FOR REGISTRANTS HOLDING THEMSELVES OUT AS PROVIDING FINANCIAL PLANNING AND SIMILAR ADVICE MULTILATERAL INSTRUMENT 33-107 PROFICIENCY REQUIREMENTS FOR REGISTRANTS HOLDING THEMSELVES OUT AS PROVIDING FINANCIAL PLANNING AND SIMILAR ADVICE PART 1 PROFICIENCY REQUIREMENTS 1.1 Proficiency Requirements

More information

Canada Post Group Economic Impact on Canada. Corporate Planning and Strategy

Canada Post Group Economic Impact on Canada. Corporate Planning and Strategy Canada Post Group Economic Impact on Canada Corporate Planning and Strategy July 27 Section 1 1. The National Impact 2. Impact on the Provinces Corporate Planning and Strategy, July 27 Page 2 Study of

More information

AGREEMENT IN PRINCIPLE Labour Mobility Chapter of the Agreement on Internal Trade/Teaching Profession 1999 09 29

AGREEMENT IN PRINCIPLE Labour Mobility Chapter of the Agreement on Internal Trade/Teaching Profession 1999 09 29 AGREEMENT IN PRINCIPLE Labour Mobility Chapter of the Agreement on Internal Trade/Teaching Profession 1999 09 29 This agreement in principle is developed in conformity with the provisions of Chapter 7

More information

1.1.3 Professional Conduct and Ethics

1.1.3 Professional Conduct and Ethics 1.1 The Architectural Profession 1.1.3 Professional Conduct and Ethics 1.1.3 Canadian Handbook of Practice for Architects Introduction The Role of the Provincial and Territorial Associations of Architects

More information

Labour Mobility Act QUESTIONS AND ANSWERS

Labour Mobility Act QUESTIONS AND ANSWERS Labour Mobility Act QUESTIONS AND ANSWERS Background: Agreement on Internal Trade... 1 Background: Labour Mobility Act... 3 Economic Impacts... 5 Role of Professional and Occupational Associations... 5

More information

Canadian Provincial and Territorial Early Hearing Detection and Intervention. (EHDI) Programs: PROGRESS REPORT

Canadian Provincial and Territorial Early Hearing Detection and Intervention. (EHDI) Programs: PROGRESS REPORT Canadian Provincial and Territorial Early Hearing Detection and Intervention (EHDI) Programs: PROGRESS REPORT www.sac-oac.ca www.canadianaudiology.ca 1 EHDI PROGRESS REPORT This progress report represents

More information

How the practice of medicine is regulated in Canada

How the practice of medicine is regulated in Canada Regulatory Bodies The federal government s authority over health care is limited to issues concerning spending, criminal law, patent regulation, aboriginal health services, and matters relating to the

More information

PROVINCIAL/TERRITORIAL COUNCIL Of MINISTERS OF SECURITIES REGULATION (Council) ANNUAL PROGRESS REPORT January 2013 to December 2013

PROVINCIAL/TERRITORIAL COUNCIL Of MINISTERS OF SECURITIES REGULATION (Council) ANNUAL PROGRESS REPORT January 2013 to December 2013 PROVINCIAL/TERRITORIAL COUNCIL Of MINISTERS OF SECURITIES REGULATION (Council) ANNUAL PROGRESS REPORT January 2013 to December 2013 BACKGROUND Since its formation in 2004, the Provincial-Territorial Council

More information

4.0 Health Expenditure in the Provinces and Territories

4.0 Health Expenditure in the Provinces and Territories 4.0 Health Expenditure in the Provinces and Territories Health expenditure per capita varies among provinces/territories because of different age distributions. xii Population density and geography also

More information

FREQUENTLY ASKED QUESTIONS MOBILITY

FREQUENTLY ASKED QUESTIONS MOBILITY FREQUENTLY ASKED QUESTIONS MOBILITY These FAQs are intended to provide you with an overview to the provisions respecting mobility. The questions and answers are intended as a guide, only. Lawyers seeking

More information

SCHEDULE A ACCREDITED INVESTOR STATUS CERTIFICATE

SCHEDULE A ACCREDITED INVESTOR STATUS CERTIFICATE SCHEDULE A ACCREDITED INVESTOR STATUS CERTIFICATE TO BE COMPLETED BY BRITISH COLUMBIA, ALBERTA, SASKATCHEWAN, MANITOBA, ONTARIO, QUÉBEC, NEWFOUNDLAND AND LABRADOR, NOVA SCOTIA, NEW BRUNSWICK AND PRINCE

More information

BY-LAW 6 PROFESSIONAL LIABILITY INSURANCE PART I LICENSEES HOLDING A CLASS L1 LICENCE GENERAL

BY-LAW 6 PROFESSIONAL LIABILITY INSURANCE PART I LICENSEES HOLDING A CLASS L1 LICENCE GENERAL BY-LAW 6 May 1, 2007 Amended: June 28, 2007 February 21, 2008 September 24, 2009 November 24, 2011 September 27, 2012 April 25, 2013 October 24, 2013 October 29, 2015 December 10, 2015 (editorial changes)

More information

Guideline 6A: Record Keeping and Client Identification for Life Insurance Companies, Brokers and Agents

Guideline 6A: Record Keeping and Client Identification for Life Insurance Companies, Brokers and Agents Guideline 6A: Record Keeping and Client Identification for Life Insurance Companies, Brokers and Agents Rev. 2014-02 Guideline 6A: Record Keeping and Client Identification for Life Insurance Companies,

More information

National Instrument 52-110. Audit Committees. Table of Contents

National Instrument 52-110. Audit Committees. Table of Contents This document is an unofficial consolidation of all amendments to National Instrument 52-110 Audit Committees and its Companion Policy and applies from January 1, 2011. The unofficial consolidation of

More information

PROVINCIAL/TERRITORIAL COMPASSIONATE LEAVE LEGISLATION Provinces/Territories with Compassionate Care Leave Legislation

PROVINCIAL/TERRITORIAL COMPASSIONATE LEAVE LEGISLATION Provinces/Territories with Compassionate Care Leave Legislation PROVINCIAL/TERRITORIAL COMPASSIONATE LEAVE LEGISLATION Provinces/Territories with Compassionate Care Leave Legislation Almost all of the provinces and territories either had existing labour legislation

More information

Internet Connectivity Among Aboriginal Communities in Canada

Internet Connectivity Among Aboriginal Communities in Canada Internet Connectivity Among Aboriginal Communities in Canada Since its inception the Internet has been the fastest growing and most convenient means to access timely information on just about everything.

More information

Health and Safety - Are you in danger? Health and Safety Awareness. Why is health and safety awareness important?

Health and Safety - Are you in danger? Health and Safety Awareness. Why is health and safety awareness important? Health and Safety - Are you in danger? This summer, thousands of students across Canada will become employed in small and medium businesses, and in institutions such as hospitals and schools. Some will

More information

Review of Section 38 (Benefits), Workers Compensation Act

Review of Section 38 (Benefits), Workers Compensation Act Legislative Review of Workers Compensation Review of Section 38 (Benefits), Workers Compensation Act Discussion Paper May 2015 Discussion Paper May 2015 Published by: Province of New Brunswick P.O. Box

More information

POLICE RECORD CHECKS IN EMPLOYMENT AND VOLUNTEERING

POLICE RECORD CHECKS IN EMPLOYMENT AND VOLUNTEERING POLICE RECORD CHECKS IN EMPLOYMENT AND VOLUNTEERING Know your rights A wide range of organizations are requiring employees and volunteers to provide police record checks. Privacy, human rights and employment

More information

Employment termination and group insurance coverage

Employment termination and group insurance coverage HEALTH & DENTAL / DISABILITY, LIFE AND AD&D 14-11 Employment termination and group insurance coverage This GroupLine is a revised version of GroupLine 07-02. Previous versions also include 05-21, 02-11

More information

Mortgage Loan Insurance Business Supplement

Mortgage Loan Insurance Business Supplement CANADA MORTGAGE AND HOUSING CORPORATION Mortgage Loan Insurance Business Supplement YEAR-END December 31, March 31, The following Mortgage Loan Insurance Business Supplement is prepared for the year ending

More information

2013 2016 Legislative Review of Workers Compensation. 2013 Discussion Paper. Post-Secondary Education, Training and Labour / WorkSafeNB

2013 2016 Legislative Review of Workers Compensation. 2013 Discussion Paper. Post-Secondary Education, Training and Labour / WorkSafeNB 2013 2016 Legislative Review of Workers Compensation 2013 Discussion Paper Post-Secondary Education, Training and Labour / WorkSafeNB 1 Introduction The concept of modern workers' compensation had its

More information

Overview of E waste Management in Canada

Overview of E waste Management in Canada Overview of E waste Management in Canada Michael VanderPol Environment Canada International E waste Management Network (IEMN) Hanoi, Vietnam 14 17 July 2014 Different levels of Canadian government control

More information

Day-to-Day Banking. Opening a Personal Deposit Account or Cashing a Federal Government Cheque at Scotiabank. Cheque Holding Policy

Day-to-Day Banking. Opening a Personal Deposit Account or Cashing a Federal Government Cheque at Scotiabank. Cheque Holding Policy Day-to-Day Banking Opening a Personal Deposit Account or Cashing a Federal Government Cheque at Scotiabank Cheque Holding Policy Opening A Personal Deposit Account We make it easy to open a personal deposit

More information

Bill C-27: First Nations Financial Transparency Act

Bill C-27: First Nations Financial Transparency Act Bill C-27: First Nations Financial Transparency Act Overview of Act Bill C-27: First Nations Financial Transparency Act was introduced in the House of Commons on November 23, 2011 and is identified as

More information

Report of the CMEC Quality Assurance Subcommittee

Report of the CMEC Quality Assurance Subcommittee Report of the CMEC Quality Assurance Subcommittee 2007 2007 CMEC Jurisdictional Update on Activities Related to Quality Assurance Introduction In February 2007, ministers responsible for advanced education

More information

KEY ELEMENTS PSYCHOLOGIST REGULATIONS

KEY ELEMENTS PSYCHOLOGIST REGULATIONS Objective: PSYCHOLOGIST REGULATIONS The is seeking feedback from professionals and the public on the proposed key elements that will comprise the new Regulations. All feedback is welcome and may be submitted

More information

PARTICIPATION AGREEMENT REGARDING THE IMPLEMENTATION OF A CANADA~WIDE INSURANCE OF PERSONS (LIFE AND HEALTH) QUALIFICATION PROGRAM

PARTICIPATION AGREEMENT REGARDING THE IMPLEMENTATION OF A CANADA~WIDE INSURANCE OF PERSONS (LIFE AND HEALTH) QUALIFICATION PROGRAM PARTICIPATION AGREEMENT REGARDING THE IMPLEMENTATION OF A CANADA~WIDE INSURANCE OF PERSONS (LIFE AND HEALTH) QUALIFICATION PROGRAM This agreement ("Participation Agreement" or "this Agreement") is made

More information

AND IN THE MATTER OF THE MUTUAL RELIANCE REVIEW SYSTEM FOR EXEMPTIVE RELIEF APPLICATIONS AND IN THE MATTER OF TD ASSET MANAGEMENT INC.

AND IN THE MATTER OF THE MUTUAL RELIANCE REVIEW SYSTEM FOR EXEMPTIVE RELIEF APPLICATIONS AND IN THE MATTER OF TD ASSET MANAGEMENT INC. July 28, 2005 IN THE MATTER OF THE SECURITIES LEGISLATION OF BRITISH COLUMBIA, ALBERTA, SASKATCHEWAN, MANITOBA, ONTARIO, QUEBEC, NEW BRUNSWICK, NOVA SCOTIA, PRINCE EDWARD ISLAND, NEWFOUNDLAND AND LABRADOR,

More information

University tuition fees, 2014/2015 Released at 8:30 a.m. Eastern time in The Daily, Thursday, September 11, 2014

University tuition fees, 2014/2015 Released at 8:30 a.m. Eastern time in The Daily, Thursday, September 11, 2014 University tuition fees, 2014/2015 Released at 8:30 a.m. Eastern time in The Daily, Thursday, September 11, 2014 Canadian full-time students in undergraduate programs paid 3.3% more on average in tuition

More information

Income tax rates for Canadian-controlled private corporations (CCPCs) 2012-2013

Income tax rates for Canadian-controlled private corporations (CCPCs) 2012-2013 Income tax rates for Canadian-controlled private corporations (CCPCs) 2012-2013 Federal income tax rates for income earned by a CCPC 1 Small Active Income between $400,000 and General Active General corporate

More information

SECURING THE FUTURE. Of the Accounting Profession in Bermuda CPA BERMUDA PROPOSAL VISION BACKGROUND

SECURING THE FUTURE. Of the Accounting Profession in Bermuda CPA BERMUDA PROPOSAL VISION BACKGROUND CPA BERMUDA PROPOSAL VISION To be the pre-eminent, internationally recognized accounting designation and business credential in Bermuda that best protects and serves the public interest. BACKGROUND The

More information

Control and sale of alcoholic beverages, for the year ending March 31, 2013 Released at 8:30 a.m. Eastern time in The Daily, Thursday, April 10, 2014

Control and sale of alcoholic beverages, for the year ending March 31, 2013 Released at 8:30 a.m. Eastern time in The Daily, Thursday, April 10, 2014 Control and sale of alcoholic beverages, for the year ending March 31, 2013 Released at 8:30 a.m. Eastern time in The Daily, Thursday, April 10, 2014 Beer and liquor stores and agencies sold $21.4 billion

More information

Professional Standards For Dietitians In Canada

Professional Standards For Dietitians In Canada Professional Standards For Dietitians In Canada Developed by: Dietitians of Canada College of Dietitians of Ontario in collaboration and with financial support from: British Columbia Dietitians' and Nutritionists'

More information

Control and sale of alcoholic beverages, for the year ending March 31, 2012 Released at 8:30 a.m. Eastern time in The Daily, Thursday, April 11, 2013

Control and sale of alcoholic beverages, for the year ending March 31, 2012 Released at 8:30 a.m. Eastern time in The Daily, Thursday, April 11, 2013 Control and sale of alcoholic beverages, for the year ending March 31, 2012 Released at 8:30 a.m. Eastern time in The Daily, Thursday, April 11, 2013 Beer and liquor stores and agencies sold $20.9 billion

More information

Research Paper. Funding of Public Personal Injury Compensation Plans

Research Paper. Funding of Public Personal Injury Compensation Plans Research Paper Funding of Public Personal Injury Compensation Plans Committee on Workers Compensation April 2011 Document 211038 Ce document est disponible en français 2011 Canadian Institute of Actuaries

More information

Parents and employers must ensure

Parents and employers must ensure Guide to Child Labour Laws in Canada Parents and employers must ensure that the safety and health at work of employed youths are protected. Where children are employed, employers must make special efforts

More information

Atlantic Provinces 71 COMMUNITIES

Atlantic Provinces 71 COMMUNITIES NATIONAL STUDY OF AUTOMOBILE INSURANCE RATES Third Release Atlantic Provinces 71 COMMUNITIES vs. British Columbia, Alberta Saskatchewan, Manitoba & Ontario 3,985,162 Auto Insurance Rates Compared October

More information

Access to Basic Banking Services

Access to Basic Banking Services Access to Basic Banking Services Opening a personal deposit account and cashing Government of Canada cheques or other instruments In order to improve access to basic banking services, legislation requires

More information

Federal Personal Amounts... 4 Provincial and Territorial Tax Credits... 4 Canada/Quebec Pension... 7 Employment Insurance (EI) Employee...

Federal Personal Amounts... 4 Provincial and Territorial Tax Credits... 4 Canada/Quebec Pension... 7 Employment Insurance (EI) Employee... 2013 Taxation Rates Federal Personal Amounts... 4 Provincial and Territorial Tax Credits... 4 Canada/Quebec Pension... 7 Employment Insurance (EI) Employee... 7 Employment Insurance (EI) Employer... 7

More information

Engineers Canada 2012 Membership Survey

Engineers Canada 2012 Membership Survey Engineers Canada 2012 Membership Survey June 3, 2013 Contents List of Tables... i List of Figures... ii Descriptions of Membership Categories... iii 1 Introduction... 1 2 Membership Composition... 1 2.1

More information

EARLY CHILDHOOD EDUCATION AND CARE ORGANIZATIONS IN. Early childhood practitioners have access to professional, advocacy, and

EARLY CHILDHOOD EDUCATION AND CARE ORGANIZATIONS IN. Early childhood practitioners have access to professional, advocacy, and EARLY CHILDHOOD EDUCATION AND CARE ORGANIZATIONS IN CANADA Early childhood practitioners have access to professional, advocacy, and resource organizations across Canada. The following list is an overview

More information

Open Government and Information Management. Roy Wiseman Executive Director, MISA/ASIM Canada CIO (Retired), Region of Peel roy.wiseman@outlook.

Open Government and Information Management. Roy Wiseman Executive Director, MISA/ASIM Canada CIO (Retired), Region of Peel roy.wiseman@outlook. Open Government and Information Management Roy Wiseman Executive Director, MISA/ASIM Canada CIO (Retired), Region of Peel roy.wiseman@outlook.com Open Government Defined Government of Canada defines Open

More information

Nurse Practitioners in Canada

Nurse Practitioners in Canada Nurse Practitioners in Canada Prepared for the Health Care Co-operative Federation of Canada Biju Mathai, BSc Policy and Research Intern Canadian Co-operative Association March 20, 2012 Nurse Practitioners

More information

Citation: TD Asset Management Inc. et al, 2005 ABASC 436 Date: 20050429

Citation: TD Asset Management Inc. et al, 2005 ABASC 436 Date: 20050429 Headnote Mutual Reliance Review System for Exemptive Relief Applications investment advisor registered as such under US securities laws but operating out of Alberta is exempt from the registration requirement

More information

Protecting Yourself from Financial Abuse

Protecting Yourself from Financial Abuse Protecting Yourself from Financial Abuse Banks are very aware of the growing incidence of financial abuse of vulnerable people and can play an important role in raising awareness on the issue, including

More information

ASSOCIATION OF INTERIOR DESIGNERS OF NOVA SCOTIA

ASSOCIATION OF INTERIOR DESIGNERS OF NOVA SCOTIA ASSOCIATION OF INTERIOR DESIGNERS OF NOVA SCOTIA FRPA Review Report Province of Nova Scotia Table of Contents Background of the Regulatory Body... 1 Definition of the Profession... 1 Staffing... 2 Types

More information

CANADA SUMMER JOBS 2016. Creating Jobs, Strengthening Communities. Applicant Guide

CANADA SUMMER JOBS 2016. Creating Jobs, Strengthening Communities. Applicant Guide CANADA SUMMER JOBS 2016 Creating Jobs, Strengthening Communities Applicant Guide Table of Contents 1.0 Purpose... 3 2.0 Introduction... 3 2.1 Objectives... 3 2.2 Assessment Criteria... 3 2.3 Application

More information

Organization of the health care system and the recent/evolving human resource agenda in Canada

Organization of the health care system and the recent/evolving human resource agenda in Canada Organization of the health care system and the recent/evolving human resource agenda in Canada 1. Organization - the structural provision of health care. Canada has a predominantly publicly financed health

More information

If you have an accident

If you have an accident LABOUR PROGRAM If you have an accident What to do and how to do it LT-058-03-05 This publication is available in multiple formats (large print, audio cassette, braille and diskette) in English and French.

More information

Occupational Therapists in Canada, 2010 National and Jurisdictional Highlights and Profiles

Occupational Therapists in Canada, 2010 National and Jurisdictional Highlights and Profiles Occupational Therapists in Canada, 2010 National and Jurisdictional Highlights and Profiles October 2011 Spending and Health Workforce Who We Are Established in 1994, CIHI is an independent, not-for-profit

More information

The text boxes in this document are for explanatory purposes only and are not part of the Instrument or the Companion Policy.

The text boxes in this document are for explanatory purposes only and are not part of the Instrument or the Companion Policy. This document is an unofficial consolidation of all amendments to National Instrument 31-103 Registration Requirements, Exemptions and Ongoing Registrant Obligations (NI 31-103) and its Companion Policy,

More information

Regulatory, Professional Liability and Payment for Telemedicine in Canada

Regulatory, Professional Liability and Payment for Telemedicine in Canada Regulatory, Professional Liability and Payment for Telemedicine in Canada Presented by: Dr. Rob Williams, CMO, Ontario Telemedicine Network 2013 ATA Fall Forum, September 8 th, 2013 Toronto ON AGENDA Regulatory,

More information

CCAF BRIEF FOR CCPAC- CCOLA PANEL DISCUSSION ON AUGUST 11, 2014: OBTAINING STATUS UPDATES/ACTION PLANS ON THE IMPLEMENTATION OF AUDITOR GENERAL

CCAF BRIEF FOR CCPAC- CCOLA PANEL DISCUSSION ON AUGUST 11, 2014: OBTAINING STATUS UPDATES/ACTION PLANS ON THE IMPLEMENTATION OF AUDITOR GENERAL CCAF BRIEF FOR CCPAC- CCOLA PANEL DISCUSSION ON AUGUST 11, 2014: OBTAINING STATUS UPDATES/ACTION PLANS ON THE IMPLEMENTATION OF AUDITOR GENERAL RECOMMENDATIONS One leading practice among some of Canada

More information

Survey of Innovation and Business Strategy, 2012 Released at 8:30 a.m. Eastern time in The Daily, Monday, March 10, 2014

Survey of Innovation and Business Strategy, 2012 Released at 8:30 a.m. Eastern time in The Daily, Monday, March 10, 2014 Survey of Innovation and Business Strategy, 2012 Released at 8:30 a.m. Eastern time in The Daily, Monday, March 10, 2014 Global value chains Business activities performed outside of Canada In 2012, 13.7

More information

Regulation of Paramedics and Emergency Medical Attendants: A Jurisdictional Review

Regulation of Paramedics and Emergency Medical Attendants: A Jurisdictional Review Regulation of Paramedics and Emergency Medical Attendants: A Jurisdictional Review Health Professions Regulatory Advisory Council (HPRAC) Regulation of Paramedics and Emergency Medical Attendants: A Jurisdictional

More information

2ND SESSION, 37TH LEGISLATURE, ONTARIO 50 ELIZABETH II, 2001. Bill Pr12

2ND SESSION, 37TH LEGISLATURE, ONTARIO 50 ELIZABETH II, 2001. Bill Pr12 2ND SESSION, 37TH LEGISLATURE, ONTARIO 50 ELIZABETH II, 2001 Bill Pr12 An Act respecting Master s College and Seminary (formerly Eastern Pentecostal Bible College) Mr. Stewart Private Bill 1st Reading

More information

INTERPROVINCIAL LOTTERY CORPORATION

INTERPROVINCIAL LOTTERY CORPORATION INTERPRETATION 1. In these rules and regulations, (a) annuity means a sum of money payable yearly or at other regular intervals; (b) control number means the number printed or encoded on a ticket to assist

More information

Foreign Investment in Canadian Real Estate

Foreign Investment in Canadian Real Estate by GEORGE M. VALENTINI & ADRIAN HARTOG There are several legal structures available for investment in Canadian real estate. Understanding the principal issues involved in acquiring, leasing, financing

More information

Workers' Compensation

Workers' Compensation Suite How to Use GrandMaster Suite Workers' Compensation This page intentionally left blank Workers' Compensation 3 Table of Contents: HOW TO USE GRANDMASTER SUITE - WORKERS' COMPENSATION...4 OVERVIEW...4

More information

SCOTIA DEALER ADVANTAGE RETAIL FINANCING PROGRAM DEALER AGREEMENT

SCOTIA DEALER ADVANTAGE RETAIL FINANCING PROGRAM DEALER AGREEMENT SCOTIA DEALER ADVANTAGE RETAIL FINANCING PROGRAM DEALER AGREEMENT This Agreement executed on by Scotia Dealer Advantage Inc ( SDA ) and (the Dealer ). (Dealership Legal Name) WHEREAS the Dealer carries

More information

National Instrument 62-103 The Early Warning System and Related Take-Over Bid and Insider Reporting Issues. Table of Contents

National Instrument 62-103 The Early Warning System and Related Take-Over Bid and Insider Reporting Issues. Table of Contents National Instrument 62-103 The Early Warning System and Related Take-Over Bid and Insider Reporting Issues Table of Contents PART PART 1 PART 2 PART 3 PART 4 PART 5 PART 6 TITLE DEFINITIONS AND INTERPRETATION

More information

LIMITED 4 August 2014

LIMITED 4 August 2014 Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Negotiations Offer CANADA 1 Annex XX: Non-Conforming Measures 1 1. The Schedule of a Party to this Annex sets out: (a) headnotes

More information

Nurses and Environmental Health: Survey Results

Nurses and Environmental Health: Survey Results Nurses and Environmental Health: Survey Results BACKGROUND As part of its centennial project on environmental health, the Canadian Nurses Association (CNA) applied for and received funding from Health

More information

Saskatchewan Labour Force Statistics

Saskatchewan Labour Force Statistics Saskatchewan Labour Force Statistics January 2015 UNADJUSTED DATA According to the Statistics Canada Labour Force Survey during the week covering January 11 th to 17 th, 2015, there were 558,200 persons

More information

BY-LAW NO. 1. A By-law relating generally to the conduct of the affairs of

BY-LAW NO. 1. A By-law relating generally to the conduct of the affairs of BY-LAW NO. 1 A By-law relating generally to the conduct of the affairs of ASSOCIATION DES COLLÈGES COMMUNAUTAIRES DU CANADA/ ASSOCIATION OF CANADIAN COMMUNITY COLLEGES Table of Contents Page ARTICLE 1

More information

CMHC Mortgage Loan Insurance Overview

CMHC Mortgage Loan Insurance Overview CMHC Mortgage Loan Insurance view Mortgage loan insurance is typically required when homebuyers make a down payment of less than 2% of the purchase price. Mortgage loan insurance helps protect lenders

More information

Transferring Pension Credit into the PSPP

Transferring Pension Credit into the PSPP The Public Service Pension Plan (PSPP) participates in transfer agreements with a number of public and private sector pension plans. Transfer agreements allow eligible members to move their pension credit

More information

College of Nurses of Ontario. Membership Statistics Highlights 2014

College of Nurses of Ontario. Membership Statistics Highlights 2014 College of Nurses of Ontario Membership Statistics Highlights 2014 Revised February 25, 2015 VISION Leading in regulatory excellence MISSION Regulating nursing in the public interest Membership Statistics

More information

Additional Tables, Youth Smoking Survey 2008-09

Additional Tables, Youth Smoking Survey 2008-09 Additional Tables, Youth Smoking Survey 2008-09 Table 1. cigar use in last 30 days, cigarillo/little cigar/cigar use in last 30 days, cigarette use in the last 30 days, self defining as a smoker, Canada,

More information

MFDA STAFF NOTICE ELECTRONIC SIGNATURES

MFDA STAFF NOTICE ELECTRONIC SIGNATURES Contact: Paige Ward General Counsel and Vice-President, Policy Phone: (416) 943-5838 Email: pward@mfda.ca MSN-0016 January 23, 2003 MFDA STAFF NOTICE ELECTRONIC SIGNATURES MFDA Staff Notices are intended

More information

National Instrument 55-104 Insider Reporting Requirements and Exemptions

National Instrument 55-104 Insider Reporting Requirements and Exemptions National Instrument 55-104 Insider Reporting Requirements and Exemptions PART 1 DEFINITIONS AND INTERPRETATION 1.1 Definitions and interpretation (1) In this Instrument acceptable summary form means, in

More information

A Snapshot State of the Nation: K- 12 Online Learning in Canada

A Snapshot State of the Nation: K- 12 Online Learning in Canada A Snapshot State of the Nation: K- 12 Online Learning in Canada Michael K. Barbour, Wayne State University Robin Stewart, Chatham Kent Public Library Background A Snapshot State of the Nation Study: K-12

More information

Submitted by: The Institute of Chartered Accountants of Manitoba and The Society of Management Accountants of Manitoba

Submitted by: The Institute of Chartered Accountants of Manitoba and The Society of Management Accountants of Manitoba Submitted by: The Institute of Chartered Accountants of Manitoba and The Society of Management Accountants of Manitoba Submitted to: The Minister of Finance Hon. Stan Struthers Date: May 31, 2012 The Minister

More information

Rules and Regulations. The Co-operators $57,000 Contest Giveaway, 2015

Rules and Regulations. The Co-operators $57,000 Contest Giveaway, 2015 Rules and Regulations The Co-operators $57,000 Contest Giveaway, 2015 No Purchase Necessary. The contest begins on January 1, 2015 at 12:00:01 a.m. EST and will end on December 31, 2015, at 11:59:59 p.m.

More information

Issues in Canadian Universities and Impact on Business Schools

Issues in Canadian Universities and Impact on Business Schools Issues in Canadian Universities and Impact on Business Schools November 14, 2012 Carleton University, Ottawa, Ontario By Christine Tausig Ford, Vice-President and Chief Operating Officer, AUCC Summary

More information

Sprott Flow-Through Limited Partnerships. Sprott Tax-Assisted Investments

Sprott Flow-Through Limited Partnerships. Sprott Tax-Assisted Investments Sprott Flow-Through Limited Partnerships Sprott Tax-Assisted Investments sprott asset management lp Natural resources an essential element of a well-structured investment portfolio Adding natural resource

More information

MUTUAL RECOGNITION AGREEMENT Agreement on the Mobility of Massage Therapists between British Columbia, Newfoundland and Labrador and Ontario

MUTUAL RECOGNITION AGREEMENT Agreement on the Mobility of Massage Therapists between British Columbia, Newfoundland and Labrador and Ontario MUTUAL RECOGNITION AGREEMENT Agreement on the Mobility of Massage Therapists between British Columbia, Newfoundland and Labrador and Ontario This Agreement is between: THE COLLEGEOF MASSAGE THERAPISTS

More information

The Regulation and Supply of Nurse Practitioners in Canada: Health Expenditure Estimates

The Regulation and Supply of Nurse Practitioners in Canada: Health Expenditure Estimates The Regulation and Supply of Nurse Practitioners in Canada: Preliminary Technical Provincial Appendix and Territorial Government Health Expenditure Estimates 1974 1975 to 2004 2005 The Regulation and

More information

Professional Corporations An Attractive Option

Professional Corporations An Attractive Option Professional Corporations An Attractive Option Recent and planned corporate income tax rate reductions mean that now is a good time for eligible professionals to consider incorporating their practices.

More information

March 2014 Second survey report: skills shortages in Canada

March 2014 Second survey report: skills shortages in Canada Second survey report: skills shortages in Canada About the Initiative This document is one of a series of reports and briefs prepared for Taking Action for Canada: Jobs and Skills for the 21 st Century,

More information

EXAMINING THE APPROPRIATENESS OF REQUIRING WARRANTY COVERAGE ON R-2000 HOUSES

EXAMINING THE APPROPRIATENESS OF REQUIRING WARRANTY COVERAGE ON R-2000 HOUSES EXAMINING THE APPROPRIATENESS OF REQUIRING WARRANTY COVERAGE ON R-2000 HOUSES Prepared for Canadian Home Builders' Association Prepared by Holmen Enterprises Ltd. July 2005 INTRODUCTION In February 2004,

More information

NCLEX-RN 2015: Canadian Results. Published by the Canadian Council of Registered Nurse Regulators (CCRNR)

NCLEX-RN 2015: Canadian Results. Published by the Canadian Council of Registered Nurse Regulators (CCRNR) NCLEX-RN 2015: Canadian Results Published by the Canadian Council of Registered Nurse Regulators (CCRNR) March 31, 2016 Contents Message from the president 3 Background on the NCLEX-RN 4 The role of Canada

More information

Selected Annotated Bibliography Personal Health Information, Privacy and Access

Selected Annotated Bibliography Personal Health Information, Privacy and Access A. National Personal Information Protection and Electronic Documents Act, S.C. 2000, c. 5 canlii.org/en/ca/laws/stat/sc-2000-c-5/latest/sc-2000-c-5.html Privacy Act, R.S.C. 1985, c. P-21 canlii.org/en/ca/laws/stat/rsc-1985-c-p-21/latest/rsc-1985-c-p-21.html

More information

Your New Banking Rights. What you should know about access to basic banking services

Your New Banking Rights. What you should know about access to basic banking services Your New Banking Rights What you should know about access to basic banking services Table of Contents Protecting Consumers: The New Federal Banking Regulations...2 Opening a Personal Bank Account...3 When

More information

CHARTERED PROFESSIONAL ACCOUNTANTS OF ONTARIO

CHARTERED PROFESSIONAL ACCOUNTANTS OF ONTARIO CHARTERED PROFESSIONAL ACCOUNTANTS OF ONTARIO REGULATION 9-1 PUBLIC ACCOUNTING LICENSING Adopted by the Council pursuant to the Chartered Accountants Act, 2010, and the Bylaws on June 16, 2011, as amended

More information

The Recognition of Professional Qualifications in Canada

The Recognition of Professional Qualifications in Canada The Recognition of Professional Qualifications in Canada ANNEX Questionnaire on Selected Occupations Prepared for Mobility of the Skilled Workforce: A European Union-Canada Roundtable September 29-30,

More information

PLEASE NOTE. For more information concerning the history of this Act, please see the Table of Public Acts.

PLEASE NOTE. For more information concerning the history of this Act, please see the Table of Public Acts. PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to January 1, 2009. It is intended for information and reference purposes only. This

More information

Privacy Law in Canada

Privacy Law in Canada Privacy Law in Canada Federal and provincial privacy legislation has a profound impact on the way virtually all organizations carry on business across the country. Canada s privacy laws, while likely the

More information

DISCUSSION PAPER. Workers Participating in Non-WorkSafeBC Return to Work Programs

DISCUSSION PAPER. Workers Participating in Non-WorkSafeBC Return to Work Programs DISCUSSION PAPER 1. TITLE AND DATE Workers Participating in Non-WorkSafeBC Return to Work Programs 2. ISSUE This issue relates to the calculation of short-term average earnings of a worker who participates

More information

TASK FORCE ON THE CANADIAN COMMON LAW DEGREE CONSULTATION PAPER SEPTEMBER 2008

TASK FORCE ON THE CANADIAN COMMON LAW DEGREE CONSULTATION PAPER SEPTEMBER 2008 TASK FORCE ON THE CANADIAN COMMON LAW DEGREE CONSULTATION PAPER SEPTEMBER 2008 The views expressed in this consultation paper are presented by the Task Force for consideration and discussion. They have

More information

First Nation Audit Engagements, Part 1: Understanding the Reporting Entity

First Nation Audit Engagements, Part 1: Understanding the Reporting Entity First Nation Audit Engagements, Part 1: Understanding the Reporting Entity By BRUCE HURST, CGA This article is the first in a three-part series by Mr. Hurst on the subject of First Nation Audit Engagements

More information

National Association of Pharmacy Regulatory Authority s Privacy Policy for Pharmacists' Gateway Canada

National Association of Pharmacy Regulatory Authority s Privacy Policy for Pharmacists' Gateway Canada Introduction National Association of Pharmacy Regulatory Authority s Privacy Policy for Pharmacists' Gateway Canada This Privacy Policy describes the manner in which the National Association of Pharmacy

More information

If you have experience and academic. The Applied Science and Engineering Technology Professions in Canada ELECTRICAL TECHNOLOGY

If you have experience and academic. The Applied Science and Engineering Technology Professions in Canada ELECTRICAL TECHNOLOGY The Applied Science and Engineering Technology Professions in Canada If you have experience and academic credentials in applied science or engineering, a career as a certified technician or technologist

More information

Section V. Jurisdictional Requirements (Section V) General Instructions

Section V. Jurisdictional Requirements (Section V) General Instructions Section V General Instructions Since the insurance legislation in the various jurisdictions in Canada is not exactly the same, certain differences must be accommodated. Everything related to each jurisdiction

More information

Alcohol: A conversation. A comprehensive approach for schools. Social Studies Lesson 3 The intersection between personal and public decision-making

Alcohol: A conversation. A comprehensive approach for schools. Social Studies Lesson 3 The intersection between personal and public decision-making Social Studies Lesson 3 The intersection between personal and public decision-making Description This lesson seeks to guide students to think critically about an issue that may concern them in the near

More information

EXPECTATIONS GREAT. A lawyer-client handbook. Produced by the. CANADIAN BAR ASSOCIATION and the CANADIAN BAR INSURANCE ASSOCIATION. Lawyer s Desk Copy

EXPECTATIONS GREAT. A lawyer-client handbook. Produced by the. CANADIAN BAR ASSOCIATION and the CANADIAN BAR INSURANCE ASSOCIATION. Lawyer s Desk Copy GREAT A lawyer-client handbook Produced by the CANADIAN BAR ASSOCIATION and the CANADIAN BAR INSURANCE ASSOCIATION Lawyer s Desk Copy EXPECTATIONS Great Expectations Foreword............................................

More information

July 25, 2014. Dear Sirs/Mesdames:

July 25, 2014. Dear Sirs/Mesdames: July 25, 2014 British Columbia Securities Commission Alberta Securities Commission Financial and Consumer Affairs Authority of Saskatchewan Manitoba Securities Commission Ontario Securities Commission

More information

WORKING GROUP # 8: PREQUALIFICATION, SOURCE LISTS AND STANDING OFFERS. Conference Call, November 30, 2005 RECORD OF DECISIONS

WORKING GROUP # 8: PREQUALIFICATION, SOURCE LISTS AND STANDING OFFERS. Conference Call, November 30, 2005 RECORD OF DECISIONS WORKING GROUP # 8: PREQUALIFICATION, SOURCE LISTS AND STANDING OFFERS RECORD OF DECISIONS Present: Newfoundland and Labrador, Nova Scotia, Quebec, Manitoba, Saskatchewan, Alberta, British Columbia and

More information