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Legal Guide

A business may be carried on in Canada in various forms. Most commonly, a business being carried on in Canada by a foreign corporation would be conducted using a corporate vehicle, either through a Canadian incorporated subsidiary or through a branch operation of the foreign corporation. Depending on the nature and scope of the activity, the degree of limited liability required, certain tax and other considerations, the business activity could also be conducted through a sole proprietorship (for an individual), a partnership or a joint venture. It is also possible, in some cases, to supply goods and services to Canadians through various contractual arrangements, such as distributorship agreements, without actually setting up a business in Canada. The legal implications of the respective vehicles available for carrying on business in Canada are summarized below.

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“Oh, what a tangled web we weave when first we practice to deceive.”

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In an interesting decision, the Human Rights Tribunal of Ontario has ruled that an employer is not liable for discriminatory and harassing texts sent by a rogue employee to another of its workers.

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