Consolidated Statutes and Regulations
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Policy of the Minister of Justice
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Annual Statutes: PDF versions since 1996
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Annual Regulations: PDF versions since 1996
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C-48.1, r. 6 - Code of ethics of chartered professional accountants
Section 46.1
Disposition versions
46.1. A member shall promptly return to a client or, if so instructed by such client, to his successor, the records and documents belonging to the client, whether or not his fees have been paid.
