EN:

The author introduces his subject by observing that the Canada-U.S. Free Trade Agreement, which came into effect on January 1st of this year, gives formal recognition to the long-standing integration of our two countries. From the standpoint of the Canadian public accountancy profession he then examines the basic principles underneath the provisions of the Agreement relating to services, emphasizing that the principle of national treatment as enunciated stops short of prescribing mandatory mutual recognition and the free circulation of professionals. He speculates on the consequences of the choice to be made by the Canadian and American accountancy professions between the status quo and the pursuit of professional harmonization, outlining the principal questions to be resolved on the latter case. ln conclusion, the author urges the Canadian profession thoroughly to analyse the Agreement with a view to adopting strategies aimed at preserving Canadian identity while looking after the interests of the public.

FR:

C’est avec plaisir que nous faisons paraître la présente étude du professeur Ison, dont la compétence est reconnue en matière de régimes d’indemnisation du travail au Canada. En particulier, l’auteur a déjà étudié et comparé les législations provinciales, dans son livre intitulé Workers’ Compensation in Canada, édité par Butterworths (1983). M^e Ison examine ici les nouvelles formes d’appel, en matière d’accidents du travail et compare deux options : « internal and external appellate structures ». Les deux systèmes d’appel ont des avantages et des inconvénients propres que l’auteur identifie avec précision et clarté.

EN:

A Captive Insurance Company is an insurance company formed by an organization or organizations (which operate mainly outside of the insurance business) to handle all or part of the insurance needs of the owners (Foresight). The author discusses the main aspects of the British Columbia Insurance (Captive Company) Act: costs, capitalization, taxation and governmental control. The reader will also find pertinent comparative information on other North American captive laws. In his conclusion, he presents certain advantages relating to the setting up of a captive in British Columbia.

FR:

À cause des développements rapides qui s’opèrent en cette matière, nous tenons à mentionner au lecteur que cet article a été préparé tôt en juin 1989 et relate la situation qui existait, à ce moment-là. Après avoir passé brièvement en revue les résultats de l’année 1988, notre collaborateur fait état des perspectives et des tendances générales de la prochaine décennie au niveau des entreprises canadiennes d’assurance et de réassurance.

EN:

The author discusses various insurance problems related to construction projects: prior to undertaking the work, while work is in progress and after it has been accepted. The problems examined include errors in tenders, the liability of the parties involved in the act of construction, prescription and questions relating to environmental damage.

EN:

The author discusses the nature and scope of Builder's Risk Insurance and then looks at coverage for damages caused to work under construction, public liability arising from damages to a third party and damages caused by professionals.

EN:

During the past decade, the growth of franchising, a business phenomenon, has, from all standpoints, been astounding. Franchising law, however, is still at its beginnings, at least in Quebec. This law is not independent of other laws since its elements are drawn here and there from other sectors of business law. Our collaborator, M^e Jean H. Gagnon, primarily examines two aspects of franchising : the contract and the inherent risks of franchising. This article should prove useful to readers interested in this concept as there are no laws which apply specifically to franchising and since the future of this area of activity is very promising.