Law and Business Administration in Canada, 15th Edition by J. Smyth, Dan Soberman, A.

,0120456789 45 9   19



2
 29 5

            
  


!#$ "

$
#%"&'()*+,+-'.'/'0.0-*12203*,4+('&*+1,'.54+613&+*12'&&0$
" " " " " " " " " " "

17403.,3)2'/!/!+83*+0-*127$
" " " " " "

47,'9+8&+1.,60()*+:7$ " "

67,'--'63*//0,+-'.+7$ " "

,7.0.+0-/!+1409+$ " " "

+71**0-/!+1409+$
" " "

$
".&2+8;4
<'--;=>?)
" "


+;@ $
" "


>0)'6;>!+A0*+0-B12CD'*
"


*;A+61**$
" " " " "


$
"


=%E+.++,/0!19+*124+613&+'/$
" " " " " "

178+53*1/+&FGHFIFHJKLMN'./+816/'0.&2'/!0.+1.0/!+87$
" " " " "

475'9+&/!+509+8.(+.//!+)02+8/016/-08/!+4+.+-'/0-&06'+/?'.5+.+81*7$
" " " " " " " " " " " " "

67)809',+&1.+*+(+./0-6+8/1'./?'.,+/+8('.'.560./816/31*1.,)80)+8/?8'5!/&7$
" " " " " " " " " "

,7)80/+6/&)+8&0.&O)80)+8/?O1.,&06'+/?O1.,)80!'4'/&60.,36//!1/&06'+/?
4+*'+9+&'&!18(-3*7$
" " " " " " " " "
" " "

+71**0-/!+1409+$
" " "

$
".&2+8;+
<'--;=$
""
"

>?)+;@ $
>0)'6;>!+A0*+0-B12CD'*
"
" " " " "

*;A+61**$
"

$
P%>!+-16//!1/*12&/!1/1))+18/04+3.Q3&/(3&/&/'**4+04+?+,&355+&/&/!1/$
" " " " " " " " " " " " " "

,01345678975 996995466974989967851
1345678975 9904865870 051
816997507998996990500951
17 90769 4566734567890567 9606995464 90
5569 1
91659 096905345668091

59

7


9 

78
9!9"0#7
 79

$%
9 00709095577507&90'7870057576908
'7890'7765()*+,587961-9'90 9 90'78700
009099
0169-459"57.01
169/69067000 795
7401
8169#49 9 46 0001
10-4 0!765
74070'7891
910"00
90610
74070'7891

598

7


9 

78"90!75009 96#7
!980

2%397934790096997 05504680951 6697756 9967
96969960758897757''9 967690550461 690754
69969939034797 90676909953998796 960709

, 0123456894 041441 41945
4 45
291

409451
9411
06944 5
!14"
7 7 7 7 7 7 7 7 7 7 7 7 7
7 7 7 7 7 7 7 7

16#940 5$045%04
441002

0454%41013 !!
 1
949129
429
91 5%106"
7 7 7 7 7 7 7 7 7 7
7 7 7 7 7 7 7

6#
%491940 5$0454019 9144&

041045304
945!16"
7 7 7 7 7 7 7 7 7 7 7 7
7 7

6#940 5$045%04
444'41! 3 04 
25
 
 !!
 1!
4046"
7 7 7 7 7 7 7 7 7 7
7 7 7 7 7 7

6#

041045304135!1540194
429
4
%4544
5401 !!
 11
9411
06"
7 7 7 7 7 7 7 7 7 7 7 7 7 7
7 7 7 7 7 7 7 7 7 7 7

46#94()*)+)-./+0*10,1245!

0404135!1 494
5414591446"
7 , , , 7 7 7 7 7 7 7
7 7 7

"
724531 77

43583 7 7

4367"
7

8 384
109611
4!4:
7 7 7 7

0037 04"
7

"
;<#7 ! 014 454! 03431
45
5 4 ! 5

04
01%454
54!41 010494
44
54"
7 7 7 7 7 7 7 7 7 7
7 7 7 7 7 7 7

16#91
4
40154954394
4 1
44510541451
54 
5
4!1456"
7 7 7 7 7 7 7 7 7 7 7 7 7
7 7 7 7

6#9194
4 ! 042910054

0153104
01%454
54!4
1%  01!&41 945 04 4104 516"
7 7 7 7 7 7 7 7 7 7
7 7 7 7 7 7 7 7 7

6#91511534! 034415454441! 541 5 51403394

494=>13 45 6"
7 7 7 7 7 7 7 7 7
7 7 7 7 7 7

6#9194
4 13
1
46"
7 7 7 7 7

46#91!4414 100:!100701!7
5!14529454
4
40
15454
546"
7 7 7 7 7 7 7 7 7 7 7
7 7 7

"
72453" 7