,Solution manual for Understanding Financial
Accounting, 2e Canadian Burnley
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, Burnley, Understanding Financial Accounting, Second Canadian Edition
CHAPTER 1
OVERVIEW OF CORPORATE FINANCIAL REPORTING
Learning Objectives
1. Define financial accounting and understand its relationship to
economic decision-making.
2. Identify the main users of financial accounting information and
explain how they use this information.
3. Describe the major forms of business organization and explain
the key distinctions between them.
4. Explain the three categories of business activities and identify
examples of transactions related to each category.
5. Identify and explain the content and reporting objectives of the
four basic financial statements and the notes to the financial
statements.
____________________________________________________________________________________________________________
Solutions Manual 1-1 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
Summary of Questions by Learning Objectives and Bloom’s Taxonomy
Item LO BT Item LO BT Item LO BT Item LO BT Item LO BT
Discussion Questions
1. 1 K 6. 2 C 11. 4 C 16. 4 C 21. 5 C
2. 3 K 7. 2 C 12. 4 C 17. 5 C 22. 5 C
3. 3 C 8. 2 C 13. 4 C 18. 5 C
4. 3 C 9. 4 C 14. 4 C 19. 5 C
5. 2 C 10. 5 C 15. 4 C 20. 5 C
Application Problems
1. 4 C 4. 5 C 7. 5 AP 10. 5 AP 13. 5 AP
2. 4 C 5. 5 AP 8. 5 AP 11. 5 AP 14. 5 AP
3. 4 AP 6. 5 AP 9. 5 AP 12. 5 AP
User Perspective Problems
1. 2 C 2. 2 C 3. 3 C 4. 2 C 5. 2 C
Work in Process
1. 5 C 2. 5 C 3. 5 C 4. 5 C
Reading and Interpreting Published Financial Statements
1. 5 AN 3. 5 AN 5. 2,5 C
2. 5 AN 4. 5 AN 6. 5 AN
Cases
1. 2 C
____________________________________________________________________________________________________________
Solutions Manual 1-2 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
Legend: The following abbreviations will appear throughout the solutions
manual file.
LO Learning objective
Bloom's
BT Taxonomy
K Knowledge
C Comprehension
AP Application
AN Analysis
S Synthesis
E Evaluation
Difficulty: Level of difficulty
E Easy
M Medium
H Hard
Time: Estimated time to complete in minutes
AACSB Association to Advance Collegiate Schools of Business
Communication Communication
Ethics Ethics
Analytic Analytic
Tech. Technology
Diversity Diversity
Reflec. Thinking Reflective Thinking
CPA CM CPA Canada Competency Map
Ethics Professional and Ethical Behaviour
PS and DM Problem-Solving and Decision-Making
Comm. Communication
Self-Mgt. Self-Management
Team & Lead Teamwork and Leadership
Reporting Financial Reporting
Stat. & Gov. Strategy and Governance
Mgt. Accounting Management Accounting
Audit Audit and Assurance
Finance Finance
Tax Taxation
____________________________________________________________________________________________________________
Solutions Manual 1-3 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
SOLUTIONS TO DISCUSSION QUESTIONS
DQ1-1 Accounting, as an information system, provides economic information to
users to allow them to determine whether the entity is operating effectively
and efficiently. In addition, accounting facilitates the making of important
decisions in the management of the entity, such as whether new assets
should be purchased or leased, or whether equity financing should be used
as opposed to debt financing.
LO 1 BT: K Difficulty: E Time: 5 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ1-2 The owner’s legal liability is as follows for each form of business:
Proprietorship: The owner (or proprietor) is responsible for the debts of
the business. His or her personal assets are at risk in the event of legal
action.
Partnership: The owners (or partners) are responsible for the debts of the
business. Their personal assets are at risk in event of legal action.
Corporation: The owners (or shareholders) are only responsible for the
debts of the corporation to the extent of their investment in the company’s
shares. Any debts in excess of this amount are not their responsibility.
The taxation of income is as follows for each form of business:
Proprietorship: The income of a proprietorship is taxed in the hands of the
owner (i.e. the proprietor).
Partnership: The income of a partnership is taxed in the hands of the
owners (i.e. the partners).
Corporation: The income of a corporation is taxed separately (i.e. the
corporation files its own tax return). Any income distributed to the
shareholders (i.e. dividends) is then taxed in the hands of the owners (i.e.
the shareholders).
LO 3 BT: K Difficulty: E Time: 15 min. AACSB: None CPA: cpa-t001 CM: Reporting
____________________________________________________________________________________________________________
Solutions Manual 1-4 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
DQ 1-3 If an entrepreneur has a relatively simple business with low liability risk,
it may be better to operate the business as a proprietorship. If the
entrepreneur is not looking to borrow any money he or she will not
assume the personal risk. Proprietorships are easy to form and do not
have any organizational costs. If the entrepreneur has no intention of
expanding the business or selling the business, a proprietorship makes
sense.
LO 3 BT: C Difficulty: M Time: 10 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ 1-4 A private corporation is one whose shares are held by a small number
of individuals. This makes the transfer of ownership more difficult, as the
shares do not trade on a public stock exchange. A public corporation
has shares held by a larger number of individuals or entities and these
shares are bought and sold on a public stock exchange (such as the
Toronto Stock Exchange).
LO 3 BT: C Difficulty: E Time: 10 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ 1-5 Shareholders – These users are interested in the performance of their
investment in the company. They will use the financial statements to
evaluate how well management is handling their investment. Individual
shareholders may also use the financial statements in assessing
whether to continue to hold the shares, purchases more or sell the
shares they have.
Creditors (i.e. Financial Institutions) – These users are interested in
evaluating the company to decide whether to lend money to it. They will
use the statements to evaluate the risk that will be taken in making the
loan. This includes assessing the company’s ability to service the debt
(i.e. pay interest and repay principal).
Taxing Authorities – These users establish the rules for how taxable
income will be measured. They are interested in the fair measurement
of the financial performance of the company so that the appropriate tax
will be paid. Note, however, that income taxes are not paid based on the
net earnings reported in the financial statements; rather, income taxes
are based on taxable income. In preparing the tax return, the financial
statements’ net income is the starting point and is then adjusted to arrive
at taxable income.
____________________________________________________________________________________________________________
Solutions Manual 1-5 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
DQ1-5 (Continued)
Financial Analysts – These users provide investment advice to their
customers. They are interested in evaluating the investment potential of
various companies. They will want to evaluate not only individual
companies, but also make comparisons between companies, likely in
the same industry.
(Note: there are other users discussed in the chapter that would be
equally acceptable answers to this question.)
LO 2 BT: C Difficulty: M Time: 15 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ -6 Shareholders invest in the shares of a company. They may expect to
receive dividends, which are a distribution of past profits to
shareholders. They also expect to eventually sell their shares at a higher
price than they paid for them, due to capital appreciation.
LO 2 BT: C Difficulty: E Time: 5 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ 1-7 Capital appreciation is an increase in the market value of the shares of
a company. Investors realize this type of return by purchasing shares in
a company, and then later selling the shares at a higher market price
than they had originally paid. Capital appreciation often results from a
company’s growth (i.e. increased revenues and increased profits).
LO 2 BT: C Difficulty: M Time: 5 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ 1-8 When creditors loan money to a company, they expect to receive their
money back. That is one cash stream, called return of principal. The
other cash stream is periodic interest that creditors receive for time they
have allowed the company to use their money.
LO 2 BT: C Difficulty: E Time: 5 min. AACSB: None CPA: cpa-t001 CM: Reporting
____________________________________________________________________________________________________________
Solutions Manual 1-6 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
DQ 1-9 The three major types of activities in which all companies engage are
financing, investing, and operating activities.
Financing refers to the activity of obtaining funds for the company to
operate. Two primary sources of funds are owners and creditors. Some
typical financing activities are: short- and long-term borrowing,
repayment of debt, dividend payments, and the issuance of additional
shares.
Investing refers to the activity of using funds generated by financing
activities to acquire assets that will generate profits in the future.
Investments include the purchase of property, plant, and equipment and
the purchase and sale of investments in other companies.
Operating activities are associated with developing, producing,
marketing, and selling the products and/or services of the company.
Operating activities are mainly concerned with the day-to-day activities
of the company.
LO 4 BT: C Difficulty: M Time: 10 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ 1-10 The three major categories of items that appear in a typical statement of
financial position (balance sheet) are assets, liabilities, and
shareholders’ equity.
Assets are resources owned by a company that will be used or sold for
its the future economic benefit. In order to have an asset, the event that
gave the company the control of the resource must have already
happened. The company is able to perform its activities and thereby
generate profits with the help of its assets. This means that they are
income earning. Assets may be current or non-current. Current assets
will be used or converted into cash within the next year or operating
cycle. Examples include cash, inventory, and accounts receivable. Non-
current assets are those assets whose benefits may be realized over a
period longer than one year or operating cycle. Examples include
property, plant, and equipment, patents, trademarks, etc.
____________________________________________________________________________________________________________
Solutions Manual 1-7 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
DQ1-10 (Continued)
Liabilities are the amounts that the company owes to others and which
require a probable future outflow or sacrifice of resources to settle an
obligation that exists as a result of a transaction that has already taken
place. Liabilities may be classified as current and non-current. Current
liabilities include notes payable due within one year, accounts payable,
accrued expenses, and dividends payable. Non-current liabilities include
long-term debt, long-term warranties payable, and pension liabilities.
Shareholders’ Equity represents the wealth or the ownership interest
of the owners. Shareholders’ equity may also be defined as the
difference between the assets and liabilities of a company:
Shareholders’ Equity = Assets – Liabilities
There are two major shareholders’ equity accounts: share capital and
retained earnings. Share capital represents the amount that investors
originally paid for the shares that the company issued. Retained
earnings consist of the cumulative earnings of the company less the
dividends distributed to shareholders.
LO 5 BT: C Difficulty: M Time: 20 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ 1-11 Operating activities relate to the day to day activities of a company. This
includes generating revenues and incurring expenses, which are the
most crucial activities in relation to the long-term sustainability of a
company. Investing activities occur on a more sporadic basis and
includes the purchase or disposal of property, plant, and equipment as
well as the purchase and resale of shares in other companies.
LO 4 BT: C Difficulty: M Time: 10 min. AACSB: None CPA: cpa-t001 CM: Reporting
____________________________________________________________________________________________________________
Solutions Manual 1-8 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
Accounting, 2e Canadian Burnley
Hello all ,
We have all what you need with best price
Our email :
Our website :
testbanks-store.com
, Burnley, Understanding Financial Accounting, Second Canadian Edition
CHAPTER 1
OVERVIEW OF CORPORATE FINANCIAL REPORTING
Learning Objectives
1. Define financial accounting and understand its relationship to
economic decision-making.
2. Identify the main users of financial accounting information and
explain how they use this information.
3. Describe the major forms of business organization and explain
the key distinctions between them.
4. Explain the three categories of business activities and identify
examples of transactions related to each category.
5. Identify and explain the content and reporting objectives of the
four basic financial statements and the notes to the financial
statements.
____________________________________________________________________________________________________________
Solutions Manual 1-1 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
Summary of Questions by Learning Objectives and Bloom’s Taxonomy
Item LO BT Item LO BT Item LO BT Item LO BT Item LO BT
Discussion Questions
1. 1 K 6. 2 C 11. 4 C 16. 4 C 21. 5 C
2. 3 K 7. 2 C 12. 4 C 17. 5 C 22. 5 C
3. 3 C 8. 2 C 13. 4 C 18. 5 C
4. 3 C 9. 4 C 14. 4 C 19. 5 C
5. 2 C 10. 5 C 15. 4 C 20. 5 C
Application Problems
1. 4 C 4. 5 C 7. 5 AP 10. 5 AP 13. 5 AP
2. 4 C 5. 5 AP 8. 5 AP 11. 5 AP 14. 5 AP
3. 4 AP 6. 5 AP 9. 5 AP 12. 5 AP
User Perspective Problems
1. 2 C 2. 2 C 3. 3 C 4. 2 C 5. 2 C
Work in Process
1. 5 C 2. 5 C 3. 5 C 4. 5 C
Reading and Interpreting Published Financial Statements
1. 5 AN 3. 5 AN 5. 2,5 C
2. 5 AN 4. 5 AN 6. 5 AN
Cases
1. 2 C
____________________________________________________________________________________________________________
Solutions Manual 1-2 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
Legend: The following abbreviations will appear throughout the solutions
manual file.
LO Learning objective
Bloom's
BT Taxonomy
K Knowledge
C Comprehension
AP Application
AN Analysis
S Synthesis
E Evaluation
Difficulty: Level of difficulty
E Easy
M Medium
H Hard
Time: Estimated time to complete in minutes
AACSB Association to Advance Collegiate Schools of Business
Communication Communication
Ethics Ethics
Analytic Analytic
Tech. Technology
Diversity Diversity
Reflec. Thinking Reflective Thinking
CPA CM CPA Canada Competency Map
Ethics Professional and Ethical Behaviour
PS and DM Problem-Solving and Decision-Making
Comm. Communication
Self-Mgt. Self-Management
Team & Lead Teamwork and Leadership
Reporting Financial Reporting
Stat. & Gov. Strategy and Governance
Mgt. Accounting Management Accounting
Audit Audit and Assurance
Finance Finance
Tax Taxation
____________________________________________________________________________________________________________
Solutions Manual 1-3 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
SOLUTIONS TO DISCUSSION QUESTIONS
DQ1-1 Accounting, as an information system, provides economic information to
users to allow them to determine whether the entity is operating effectively
and efficiently. In addition, accounting facilitates the making of important
decisions in the management of the entity, such as whether new assets
should be purchased or leased, or whether equity financing should be used
as opposed to debt financing.
LO 1 BT: K Difficulty: E Time: 5 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ1-2 The owner’s legal liability is as follows for each form of business:
Proprietorship: The owner (or proprietor) is responsible for the debts of
the business. His or her personal assets are at risk in the event of legal
action.
Partnership: The owners (or partners) are responsible for the debts of the
business. Their personal assets are at risk in event of legal action.
Corporation: The owners (or shareholders) are only responsible for the
debts of the corporation to the extent of their investment in the company’s
shares. Any debts in excess of this amount are not their responsibility.
The taxation of income is as follows for each form of business:
Proprietorship: The income of a proprietorship is taxed in the hands of the
owner (i.e. the proprietor).
Partnership: The income of a partnership is taxed in the hands of the
owners (i.e. the partners).
Corporation: The income of a corporation is taxed separately (i.e. the
corporation files its own tax return). Any income distributed to the
shareholders (i.e. dividends) is then taxed in the hands of the owners (i.e.
the shareholders).
LO 3 BT: K Difficulty: E Time: 15 min. AACSB: None CPA: cpa-t001 CM: Reporting
____________________________________________________________________________________________________________
Solutions Manual 1-4 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
DQ 1-3 If an entrepreneur has a relatively simple business with low liability risk,
it may be better to operate the business as a proprietorship. If the
entrepreneur is not looking to borrow any money he or she will not
assume the personal risk. Proprietorships are easy to form and do not
have any organizational costs. If the entrepreneur has no intention of
expanding the business or selling the business, a proprietorship makes
sense.
LO 3 BT: C Difficulty: M Time: 10 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ 1-4 A private corporation is one whose shares are held by a small number
of individuals. This makes the transfer of ownership more difficult, as the
shares do not trade on a public stock exchange. A public corporation
has shares held by a larger number of individuals or entities and these
shares are bought and sold on a public stock exchange (such as the
Toronto Stock Exchange).
LO 3 BT: C Difficulty: E Time: 10 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ 1-5 Shareholders – These users are interested in the performance of their
investment in the company. They will use the financial statements to
evaluate how well management is handling their investment. Individual
shareholders may also use the financial statements in assessing
whether to continue to hold the shares, purchases more or sell the
shares they have.
Creditors (i.e. Financial Institutions) – These users are interested in
evaluating the company to decide whether to lend money to it. They will
use the statements to evaluate the risk that will be taken in making the
loan. This includes assessing the company’s ability to service the debt
(i.e. pay interest and repay principal).
Taxing Authorities – These users establish the rules for how taxable
income will be measured. They are interested in the fair measurement
of the financial performance of the company so that the appropriate tax
will be paid. Note, however, that income taxes are not paid based on the
net earnings reported in the financial statements; rather, income taxes
are based on taxable income. In preparing the tax return, the financial
statements’ net income is the starting point and is then adjusted to arrive
at taxable income.
____________________________________________________________________________________________________________
Solutions Manual 1-5 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
DQ1-5 (Continued)
Financial Analysts – These users provide investment advice to their
customers. They are interested in evaluating the investment potential of
various companies. They will want to evaluate not only individual
companies, but also make comparisons between companies, likely in
the same industry.
(Note: there are other users discussed in the chapter that would be
equally acceptable answers to this question.)
LO 2 BT: C Difficulty: M Time: 15 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ -6 Shareholders invest in the shares of a company. They may expect to
receive dividends, which are a distribution of past profits to
shareholders. They also expect to eventually sell their shares at a higher
price than they paid for them, due to capital appreciation.
LO 2 BT: C Difficulty: E Time: 5 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ 1-7 Capital appreciation is an increase in the market value of the shares of
a company. Investors realize this type of return by purchasing shares in
a company, and then later selling the shares at a higher market price
than they had originally paid. Capital appreciation often results from a
company’s growth (i.e. increased revenues and increased profits).
LO 2 BT: C Difficulty: M Time: 5 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ 1-8 When creditors loan money to a company, they expect to receive their
money back. That is one cash stream, called return of principal. The
other cash stream is periodic interest that creditors receive for time they
have allowed the company to use their money.
LO 2 BT: C Difficulty: E Time: 5 min. AACSB: None CPA: cpa-t001 CM: Reporting
____________________________________________________________________________________________________________
Solutions Manual 1-6 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
DQ 1-9 The three major types of activities in which all companies engage are
financing, investing, and operating activities.
Financing refers to the activity of obtaining funds for the company to
operate. Two primary sources of funds are owners and creditors. Some
typical financing activities are: short- and long-term borrowing,
repayment of debt, dividend payments, and the issuance of additional
shares.
Investing refers to the activity of using funds generated by financing
activities to acquire assets that will generate profits in the future.
Investments include the purchase of property, plant, and equipment and
the purchase and sale of investments in other companies.
Operating activities are associated with developing, producing,
marketing, and selling the products and/or services of the company.
Operating activities are mainly concerned with the day-to-day activities
of the company.
LO 4 BT: C Difficulty: M Time: 10 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ 1-10 The three major categories of items that appear in a typical statement of
financial position (balance sheet) are assets, liabilities, and
shareholders’ equity.
Assets are resources owned by a company that will be used or sold for
its the future economic benefit. In order to have an asset, the event that
gave the company the control of the resource must have already
happened. The company is able to perform its activities and thereby
generate profits with the help of its assets. This means that they are
income earning. Assets may be current or non-current. Current assets
will be used or converted into cash within the next year or operating
cycle. Examples include cash, inventory, and accounts receivable. Non-
current assets are those assets whose benefits may be realized over a
period longer than one year or operating cycle. Examples include
property, plant, and equipment, patents, trademarks, etc.
____________________________________________________________________________________________________________
Solutions Manual 1-7 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
, Burnley, Understanding Financial Accounting, Second Canadian Edition
DQ1-10 (Continued)
Liabilities are the amounts that the company owes to others and which
require a probable future outflow or sacrifice of resources to settle an
obligation that exists as a result of a transaction that has already taken
place. Liabilities may be classified as current and non-current. Current
liabilities include notes payable due within one year, accounts payable,
accrued expenses, and dividends payable. Non-current liabilities include
long-term debt, long-term warranties payable, and pension liabilities.
Shareholders’ Equity represents the wealth or the ownership interest
of the owners. Shareholders’ equity may also be defined as the
difference between the assets and liabilities of a company:
Shareholders’ Equity = Assets – Liabilities
There are two major shareholders’ equity accounts: share capital and
retained earnings. Share capital represents the amount that investors
originally paid for the shares that the company issued. Retained
earnings consist of the cumulative earnings of the company less the
dividends distributed to shareholders.
LO 5 BT: C Difficulty: M Time: 20 min. AACSB: None CPA: cpa-t001 CM: Reporting
DQ 1-11 Operating activities relate to the day to day activities of a company. This
includes generating revenues and incurring expenses, which are the
most crucial activities in relation to the long-term sustainability of a
company. Investing activities occur on a more sporadic basis and
includes the purchase or disposal of property, plant, and equipment as
well as the purchase and resale of shares in other companies.
LO 4 BT: C Difficulty: M Time: 10 min. AACSB: None CPA: cpa-t001 CM: Reporting
____________________________________________________________________________________________________________
Solutions Manual 1-8 Chapter 1
Copyright © 2018 John Wiley & Sons Canada, Ltd. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
