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Certified General Accountants of Ontario (CGA Ontario) is the professional association of certified general accountants in the province of Ontario, Canada.It is the largest affiliate organization of CGAs in the world, responsible for the accreditation, regulation and professional development of more than 20,000 CGAs in fields such as business and industry, government, the public sector, and ...
ISO 3166-2:CA identifiers' second elements are all the same as these; ISO adopted the existing Canada Post abbreviations. [1] These abbreviations are not the source of letters in Canadian postal codes, which are assigned by Canada Post on a different basis than these abbreviations. While postal codes are also used for sorting, they allow ...
A common form of exploitation is the expropriation of money for purposes that do not benefit the patient and are often clearly fraudulent. This type of exploitation can be perpetrated by a substitute decision-maker, an employee of the Office of the Public Guardian and Trustee, a lawyer representing the client or an employee in an institution.
Ontario has 52 cities, [1] which together had in 2016 a cumulative population of 9,900,179 and average population of 190,388. [2] The most and least populous are Toronto and Dryden, with 2,794,356 and 7,749 residents, respectively. [2] Ontario's newest city is Richmond Hill, whose council voted to change from a town to a city on March 26, 2019. [3]
Provisions similar to s. 210 of the UK Companies Act 1948 were first introduced into Canadian law through the 1975 passage of the Canada Business Corporations Act. [1] It incorporated recommendations made in 1962 by the UK Jenkins Committee on Company Law for removing the linkage of the remedy with that of winding-up and for broadening its scope. [2]
The torpedo decoy is the AN/SLQ-25A Nixie towed acoustic decoy from Argon ST. The ship's radar warning receiver, the CANEWS (Canadian Electronic Warfare System), SLQ-501, and the radar jammer, SLQ-505, were developed by Thorn and Lockheed Martin Canada. [6]
SEIU Healthcare is a Canadian trade union representing more than 60,000 workers in Ontario, Canada. Through collective bargaining, the union represents workers in hospitals, home care, nursing and retirement homes, and community services. The union has been active in Ontario for over 70 years.
CPA Canada has taken over the programme, and has issued update guidance for many such matters under its own name, [7] although none of the documents appear to acknowledge their SMAC origins. From 1953 to 2015, the Society operated a foundation that was dedicated to furthering research in the field of management accounting.