As noted in a previous Cassels Brock Franchise Law e-Lert (
click here), Manitoba has proclaimed that its Franchises Act
will come into force on October 1, 2012. While this date is still
some months away, many franchisors have already begun the process
of making their franchise documentation compliant with
If you plan to offer franchises in the province of Manitoba or
currently have franchises there which may be transferred, or
require renewal on or after October 1, 2012, you need to consider
changing your franchise disclosure document (FDD) in order for it
to comply with the new Manitoba requirements. Manitoba is the fifth
Canadian province to bring in a franchise law, and this law
includes the requirement that franchisors provide to prospective
franchisees a FDD at least 14 days prior to the prospective
franchisee signing any agreement or paying any consideration in
respect of the franchise. This new legislation also means that half
of all Canadian provinces now have a statutory franchise disclosure
Most franchisors now have a single form of Canadian FDD intended
for use in the other four provinces currently mandating pre-sale
disclosure, namely Alberta, Ontario, New Brunswick and Prince
Edward Island. With some small amount of effort by counsel and
franchisor, a franchisor can most likely then have a form of FDD
that is compliant with all five franchise law provinces as of
October 1, 2012. And that may be good practice, given that the date
of Manitoba's law coming into force is only a few short months
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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Under the Income Tax Act, the Employment Insurance Act, and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions or GST.
Under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions.
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