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(b) The person is considered under the taxation law of the other Contracting State to have received the amount from an entity that is a resident of that other State, but by reason of the entity being treated as fiscally transparent under the laws of the first-mentioned State, the treatment of the amount under the taxation law of that State is ...
R v Spencer, 2014 SCC 43 is a landmark decision of the Supreme Court of Canada on informational privacy. The Court unanimously held that internet users were entitled to a reasonable expectation of privacy in subscriber information held by Internet service providers.
A business entity is an entity that is formed and administered as per corporate law [Note 1] in order to engage in business activities, charitable work, or other activities allowable. Most often, business entities are formed to sell a product or a service. There are many types of business entities defined in the legal systems of various countries.
Corporations Canada is Canada's federal corporate regulator, operating under Innovation, Science and Economic Development Canada. It is responsible for administering laws regarding the incorporation of Canadian businesses as well as "corporate laws governing federal companies, except for financial intermediaries ."
The Criminal Code (French: Code criminel) is a law of the Parliament of Canada that codifies most criminal offences and procedures in Canada. Its official long title is An Act respecting the Criminal Law (French: Loi concernant le droit criminel ).
For most offences defined by the Criminal Code the Crown has the option to elect to proceed by summary conviction or by indictment and are sometimes known as hybrid offences. In these offences, the level of court and whether the accused has an option over their mode of trial will be determined by how the Crown elects to proceed.
Accordingly, unless the going concern assumption is inappropriate in the circumstances of the entity, assets and liabilities are recorded on the basis that the entity will be able to realize its assets, discharge its liabilities, and obtain refinancing (if necessary) in the normal course of business. [4] An entity is assumed to be a going ...
Canada contributed, and is a signatory, to this international of criminal offences involving the use of computers: Offences against the confidentiality, integrity and availability of computer data and systems; Computer-related offences; Content-related offences; Offences related to infringements of copyright and related rights; and