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Corporate Governance and Directors' Duties 2006
Author(s): Scott, Richard
Date: January 1 2006

Business can be carried out through a large number of entities, including corporations, trusts, partnerships and sole proprietorships. The entity most commonly used for business is a business corporation. There are federal and provincial statutes that provide for the formation of corporations. These statutes are very similar to one another, although numerous technical differences exist. The decision whether to form a provincial or federal corporation is often based on the type and location of business to be conducted by the corporation.

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