ACTG 2P40 – Managerial Accounting
Lecture 1 (September 10, 2013)
Introduction to Law (Chapters 1 and 2)
[Tom Wall 905-688-0416]
Philosophies of Law
1. Natural Law
Religious View: all of the laws that we have today is morals (based on morals e.g.
Non-Religious View: rational/reasoning people – we need laws to govern us.
Anything that governs us (laws based on rational thinking e.g. education)
2. Legal Positivism
Physical – e.g. Gravity laws that you can’t change
Normative – e.g. criminal code made by government (man-made)
The Role of Law
1. Governance of conduct: codes of conduct, income taxes
2. The authority of government to act: laws above all laws
Gives government of Canada the right to make those laws
3. Governance of relationships : law of contracts
Sources of Law in Canada
Three sources of law in Canada:
(a) The constitution
i) The constitution (1867)
British North America Act splits into the responsibility of government vs what the
federal government does. If provincial government tries to make a law outside their
jurisdiction. (Quebec trying to make their own charter of rights and freedoms; federal
government is suing them).
ii) The Canadian Charter of Rights and Freedoms
1982 – we are all created equal; no difference based on race, sex, religious beliefs, etc.
Charter applies to the government not individuals. Government can’t make laws that
infringe our charter of rights and freedom.
(b) Legislation - A written law – act of parliament/act/statute
i) Purpose - to govern people and conduct e.g. employment standards act.
ii) Regulations – add-ons to legislation (laws are amended or updated through
iii) Administrative Tribunals – mini court
- Liquor control board of Ontario liquor licences
- E.g. rental housing tribunal residential tenant + landlord disputes
iv) Statutory Interpretation - People get into arguments over what a law means
(c) Common Law (judge-made law) – the courts
i) Development of Common Law
Stare Decisis (to rely on previous decisions)
- Making the same decision over and over – keeps it consistent.
- Imposing stare decisis
1. The Ontario and Canadian Court System
- Small claims court
Anything under $25000 while suing, they deal with.
People who cannot afford a lawyer
- Ontario Superior Court of Justice
Any claims $25000 and over
- Ontario Court of Appeal
If you want to appeal it if you didn’t like the decision made by Ontario Superior Court of
Won’t accept every appeal, they select cases
- Supreme Court of Canada
If not satisfied with decision made by Ontario court of appeal, you appeal to the Supreme
Average of 14 cases a year
2. Litigation in the Courts
To sue someone through statement of claims.
- making a claim
-served on person being sued (person receives claim)
Defendant: person being sued
Has to respond within 20 days
- seeing lawyers (dispute is recorded – transcript)
TORT Law and Professional Liability – Chapter 3 and 4
1. Origin of the Tort Law System
Someone proposes a tort against you
2. Intentional Torts
Wrongs that are perpetuated intentionally (a) Assault and Battery
Assault: threat of violence to another person.
Battery: the actual physical contact.
- establishing damages/losses (missed work for a month).
- civil side (which is suing) not criminal side (which