Download as docx, pdf, or txt
Download as docx, pdf, or txt
You are on page 1of 22

César Ritz Colleges Switzerland

First Digital Hotel Axxor Toronto, Ontario, Canada

Submitted on:
Monday, March 21th, 2022

By:
Daniela Vera Pfeiffer - 745856
Apostolos Zois - 746739
Thi Ngan Ha Pham - 744054

Word count:
4270

Submitted to:
Mr. Roberto Medda
Table of Contents
Introduction...................................................................................................................................................3
Analysis...........................................................................................................................................................3
Location............................................................................................................................................................. 3
Legal System..................................................................................................................................................... 4
Administrative Regulations............................................................................................................................ 6
Legal Organization of Business..................................................................................................................... 8
Employment Law........................................................................................................................................... 10
According to the Employment law of Canada we need to implement its elements to go according
to the current regulations. The parts that we are going to talk about are wages, benefits, security
and immigration rules.................................................................................................................................. 10
Data Protection.............................................................................................................................................. 13
Advantages and disadvantages of the legal environment..................................................................14
Conclusion...................................................................................................................................................16
References....................................................................................................................................................17
Introduction
Technological advances have started to change the way we live, affecting the way we do
grocery shopping, going to cinemas and even traveling around the world. Since pandemic hit the
world in march 2020, everything went directly to a digital interface, making the hotel industry
rethink their possibilities, once visited, to create a digital hotel, starting in the pre-service stage
until the post-service stage. (Nurulloevich & Oh, 2022)

In that matter, there were plenty of hotels that started to implement the new safety and
hygiene rules, using digital tools during early pandemic times. Having to deal with constant
changing, laws helped the sector streamline communication and modify cleaning procedures plus
the standardization process going more swiftly. When asked what technologies they plan to
deploy in the coming year, most people said they wanted to streamline and digitize guest-facing
processes. (Nurulloevich & Oh, 2022)

Axxor is now facing the challenge of setting up the first digital hotel in the world. The
main aim is to provide a 100% digital experience to the guests with contactless solutions from the
pre-arrival until the post-departure service. Main factors to contemplate for the opening are:
● Online and mobile check-in
● In-hotel parliament
● Digital F&B services
● Guest relationship throughout whatsapp

Analysis
In this section are going to be enlisted the main factors that explains and describes the
main objective of the opening for Axxor´s company.

Location

Axxor hotel chain, has pounded the opportunities around the world for the opening of the
new digital hotel, and for instance decided to mainly place it in Toronto (Ontario), Canada. The
city serves as a financial, industrial, commercial, and technological center of the entire country;
being Canada's fastest growing province. In 2018, Canada was one of the countries that did a big
investment in digital research infrastructure strategy, and since then the advance in technology
has grown up. (Government of Canada, 2019)

Toronto has ranked one of the best technologically and sustainably advanced cities in the
world, ranking in position 12 of 50 cities around the world. This study was based on 4 main
factors: digital life, mobility innovation, infrastructure of business technology and the
environmental footprint. The choice for this city was mainly based on the information of digital
life innovation in Toronto, due to the advanced technological facilities plus the new systems the
city has techologicalized by this time. (Wilford, 2021)

Since the hotel industry processes a lot of crucial information from the guest, they have to
be really careful with the management of that information. Meanwhile, in Canada around
november 2020 the government established a new Digital Charter Implementation Act 2020,
which modernizes the framework for protecting the personal data of any private sector, that is
one of the reasons why Canada becomes one of our top choices for locating the new digital hotel.
(Canada, 2021)

Legal System

Canada is known for having a constitutional monarchy and a parliamentary democracy,


that has its foundation in the rule of law and the adoration of rights and freedoms points. Their
main acting method starts from the Crown, the executive authority, and is exercised by the
Governor General with the advice of the prime minister and its cabinet; but actually derives the
authority from the citizens of Canada. The parliamentary system in Canada comes from the
British model or the Westminster tradition.

Canada is a federal state, meaning that the lawmaking responsibility comes from the
federal, the provincial and the territorial governments in Canada, The Northwest Territories, the
Yukon and Nunavut. The constitution sets the fundamental law system and the principles that
dictates the government's system, it also describes the 3 powers:
● Legislative: parliament is the legislative system in Canada, making the laws, raising taxes
and authorizing spendings of government issues. Being bicameral with the Senate, with
195 senators elected by the GG, and the House of Commons, with 338 seats elected by
Canadian citizens.
● Executive: the authority being the Crown but carried by the Governor in Council (Prime
minister and cabinet, the key for making decisions).
● Judicial: “The judiciary is responsible for the interpretation and application of the law and
the Constitution for giving impartial judgments.” (House of Commons Canada, 2022)

As well as who exercised them and their limitations. Furthermore, it describes the
authorities of the Governor General, the Senate and the House of Commons, within the
Constitution Act of 1982 that states the Charter of Rights and Freedom and its procedures.
(House of Commons Canada, 2022)

The Governor General is proclaimed by the queen with help of the Prime minister, for 5
years that can be extended; He acts as the Commander-in-Chief of the Canadian Armed Forces
and represents Canada in events outside the country. (House of Commons Canada, 2022)

In terms of resolving disputes the common way is to go to court, however Canada also
uses the alternative dispute resolution: negotiation, mediation and arbitration; there is also the
possibility to mix the different processes for solving a dispute. Usually courts will recommend
before the alternative resolution, but in case of going to a court solution dispute abroad Canada
we can find 4 different types of courts, and each one of them has its own jurisdiction:
● Provincial and territorial courts: general crimes
● Provincial and territorial superior courts (plenary or complete jurisdiction): more
important crimes. At the same level we fund the Federal court: civil matters like
immigration and getting patents
● Provincial and territorial courts of appeal and the Federal Court of Appeal
● The Supreme court of canada
Plus those courts we can find special courts like:
● Nunavut Court of Justice, Canada´s unique single-level trial court.
● Drug Treatment Court.
● Domestic Violence Courts
● Family courts
All of these courts systems are stated under the Constitution Act 1867, specially section 96.
(Government of Canada, 2021)

Picture1: Diagram of the Court System in Canada ( Government of Canada, 2021)

Administrative Regulations

Some of the administrative regulations the Axxor chain has to consider while opening the
digital hotel in Ontario must be the next ones:
● Business registration: The business that operates by another name (not the owner´s) will
register at the Ministry of Government and Consumer Services.
● Ontario Business Name Registration /Corporation Registration: applicable for 5 years
with possibility of renewal.(add them in legal organization of business)
● Ontario Food Premises Regulation
● Food Handlers Certification: valid for 5 years, the Toronto Public Health recognizes the
many ways for correctly handling the food proceses.
● Food Premises Inspection: Toronto's food safety program to inspect the establishments
that are meant to serve and prepare food.
● Smoke shop license
● Telecommunications Registration: directed by the Canadian Radio-television and
telecommunications Commission, permit having access to a communicating system,
regulate and supervise all the broadcasting that can be for public interest.
● FINTRAC (Financial Transactions and Reports Analysis Center of Canada) Money
Services Business Registration: an intelligent unit for financial issues, that makes the
detection and prevention of illegal money while pursuing the protection of the personal
data that has been in use for financial purposes.
● WHMIS (Workplace Hazard Materials Information System): certification process for the
revision of the hazard analysis.
● Restaurant licenses::
○ Licors sales license: according to Liquor license and & Control Act 2019,
regulates the alcohol and supplements for alcohol offered, the proper used and the
certification of the licors fees.
○ Smart Serve Certificate: Takes charge of the alcohol beverages sales and the
training program, everything certificated and approved by the Alcohol and
Gaming Commission of Ontario (AGCO), dedicated to promote a safer and
healthier place.
● Building and land use permit: permit for building and making changes to the land or
spaces that will be used.
● Elevating device license: license to install mechanisms of descending and ascending
purposes such as elevators, scaliers, etc.
● Electrical permit: permit to make any electrical installations, changes or takeouts.
● Fire safety permit
● Police license
And many others, but principally the ones of electrical permit and elevating device
licenses, because since the hotel will be all contactless, the main factor will be working by
electrical power. (Toronto, Economy, Start-Ups and Business Regulations, 2022)

At the middle of 2022 the company will have to start accepting the new digital identity
program that will be authorized in Ontario, that will be a plus to the corporation since it will be
easier for the guest to register and adapt to the pages and new platforms for doing the correct
process of check-in, reservation an online check-out. (Government of Ontario, 2022) It will help
gain ergonomic trust into the contactless platforms the hotel will manage.

Legal Organization of Business

Talking about the types of business organizations, there are three main types used in
Canada: sole proprietorship, partnership and corporation. If the Accor chain is coming from a
foreign country it also can be applied for branch operation and joint venture. For the digital hotel
it will be a perfect fit to do it in a corporation, since it will be a legal entity that is distinct from its
shareholders. “In Canada, a corporation is endowed with all the legal abilities of a natural person
in that it can own property, carry on business, borrow, lend, sue or be sued.” (Guide to Doing
Business in Canada: Business structures, 2021) Since the hotel will most likely have foreign
investors the chain must consider the residency requirements, established in the Canada Business
Corporations Act that at least the 25% of the directors must reside at Canada, for them to apply
the directors will be 75% foreigners and 25% canadian residents. (Guide to Doing Business in Canada:
Business structures, 2021)

In the case we want to expand to other parts of Canada if they enter in the 7 exceptions for
not requiring the residency statue they will not not be asked to work with the rule of 25-75, but be
still be working in the corporation format since its easier to manage due to the classification of a
chain company, easier to manage de differences between the shareholders and managers. It is
important to mention that the corporation will be held as a public corporation since that way the
chain can obtain hundreds or even thousands of shareholders, that way the company can be in
more regulated terms.
Inside de corporation we must establish the liabilities of each member, where they will be
three main participants in the corporation:
● The shareholders: they will act as the owners of the corporation, and they will only be
liable to their capital contributions, not personal. They will have the right to vote, receive
dividends and receive a part of the corporation if it dissolves, since it is a special
requirement in Canada.
● Officers: people that manage the corporation, not personally liable nor contributional
liable. They will need to be elected by the board. They will only be eligible to recover
damages in case of breaching a fiduciary duty.
● Board of directors: in charge of creating the policies that will affect the management of
the corporation, they will not be liable personally. They will only be eligible to recover
damages in case of breaching a fiduciary duty.
(Guide to Doing Business in Canada: Business structures, 2021)

In the case of Axxor digital hotel that is being opened in Ontario Canada, the main
shareholders as explained in the section of taxation will be at least 25% canadian residents and
those 25% will be the main members of the board of directors, able to manage and make
decisions for the company. The board of directors will have 10 members; 25% of them will be
directly the main shareholder, the rest will be elected by the main shareholders and will be
elected again, or will decide to stay in the position for 3 years. Since its a corporation model
business none of the members will be personally liable for anything, the assets of the company
will be given in case of bankruptcy; and the board of directors will not be personally liable either,
and the main officers will not be liable as well.

For taxation purposes, canada corporations must pay the corporation´s tax rate that is an
established 38%, the Axxor chain hotels will have a rate reduction in this case of the 3.5% stated
in january 2020, and has not changed since then. This will be an advantage since the corporation
can redirect the 3.5% for the improvement of technological purposes. (LOPRESPUB, 2021)
In terms of digital services, hotels must be aware of legislation such as these. 3% of a taxpayer’s
taxable Canadian digital services revenue over $20 million in any fiscal year will be subject to
the DST, as proposed in Budget 2021. Other bodies of persons are not included in the taxpaying
category: individuals and Crown corporations are not included. A consolidated group is a group
of two or more entities that have to prepare financial statements under acceptable accounting
principles or would be required to do so if equity interests in any of the entities were traded on a
public securities exchange. The DST applies to both individuals and consolidated groups.
(Hoskin and Harcourt LLP, 2021)
According to the Corporations Act, R.S.O. 1990, c. C.30 of Ontario, for setting up a
company there are 4 essential steps:
● Name the corporation: for legal identification using words, letters or symbols.
● Create the articles of corporation: for establishing the basic structure of the corporation:
○ Pre-determining articles for the incorporation process, that later can be modified.
○ The usage of at least 2 classes of shares in the corporation
○ A maximum of 10 directors in the board of directors
○ The statues will have to be translated into English and French.
● Establish the initial registered office address and the board of directors
● Submit annually and pay the fee: this can be made only through the Online Filing Center
or requesting a form via email.
(Government of Ontario, 1990)

Employment Law

According to the Employment law of Canada we need to implement its elements to go


according to the current regulations. The parts that we are going to talk about are wages, benefits,
security and immigration rules.

For the wages the Employment Law of Canada states that the company employees must
be compensated according to the current minimum salary standards which is 15$ hourly. Even
when the wage is fixed, the company must provide compensation that equals to the hours worked
by the employee (Bayne, 2020) (Pay and minimum wage, deductions, and wage recovery, 2021).

For Job Security basically employees can be fired for reasonable reasons. However a
certain amount of time notice must be given depending on the time they worked for the company.
In Ontario employers must provide severance payment to those that worked for at least 5 years
for the hotel (Bayne, 2020). According to ESA (Employment Standards Act)
Period of employment Notice required

Less than 1 year 1 week

1 year but less than 3 years 2 weeks

3 years but less than 4 years 3 weeks

4 years but less than 5 years 4 weeks

5 years but less than 6 years 5 weeks

6 years but less than 7 years 6 weeks

7 years but less than 8 years 7 weeks

8 years or more 8 weeks

The termination pay equals the amount of working hours the employee would work
during the notice's duration. If the employer pays this whole termination pay then the notice
period can be discarded and the employee can be dismissed immediately (Termination of
Employment, 2021). Long time employees are entitled to a severance pay. “To calculate the amount
of severance pay an employee is entitled to receive, multiply the employee's regular wages for a
regular work week by the sum of the number of completed years of employment; and the number
of completed months of employment divided by 12 for a year that is not completed.” (Severance
Pays, 2021)

Employees are provided with several benefits when employed such as (Bayne, 2020):
- Social Security
Employment Insurance System
- Healthcare and Insurance
Coverage of more than the basic Healthcare issues that can occur
- Required Leave
The ESA covers many types of leaves such as :
● pregnancy and parental leave
● sick leave
● bereavement leave
● family responsibility leave
● family caregiver leave
● family medical leave
● critical illness leave
● child death leave
● crime-related child disappearance leave
● domestic or sexual violence leave
● declared emergency leave
● infectious disease emergency leave
● organ donor leave
● reservist leave
(ESA, 2021)

For immigrating employees the case is that they pass through immigration law which is
considered federal law. “An immigrant employee is under the protection of the Refugee
Protection Act and so to be a legal employee a person must be a citizen, a landed immigrant or
possess a work permit” (Bayne, 2020).

Data Protection

Canada and especially Ontario have a fair share of acts for data protection and privacy.
The ones we are going to analyze are the Personal Information Protection and Electronic
Documents Act (PIPEDA), the Freedom of Information and Protection of Privacy Act and the
Consumer Protection Act (CPA) (Freedom of Information and Protection of Privacy Act, R.S.O.
1990, c. F.31, 2021) (Lawson, 2021).

PIPEDA basically protects users from the unfair use of their information. It controls how
companies or other organizations can “collect, use and disclose personal information for a
commercial activity” (PIPEDA in brief - Office of the Privacy Commissioner of Canada, 2022).

The Ontario specific Freedom of information and protection of Privacy act is another
medium that provides data protection to the people of Ontario.This act’s role is to provide a right
of access to information under the control of institutions based on the principles that information
should be available to the public, necessary exemptions from the right of access should be limited
and specific, and decisions on the disclosure of government information should be reviewed
independently of government; and to protect individuals' privacy with respect to personal
information about them held by institutions. (Freedom of Information and Protection of Privacy
Act, R.S.O. 1990, c. F.31, 2021).

The Consumer Protection Act, before closing an internet deal, one of its uses is that it
requires the merchant to furnish the consumer with a rather wide list of disclosure information.
The CPA further stipulates that this information be made 'clear, understandable, and prominent,'
as well as 'available' to the prospective customer. A confirmation screen summarizing the
customer's purchase details is also required shortly before the online purchase is completed, as is
the requirement that the merchant send a copy of the internet agreement to the consumer within
15 days of the consumer entering into that agreement.(Lawson, 2021) (Consumer Protection Act,
2002, S.O. 2002, c. 30, Sched. A, 2002)

Advantages and disadvantages of the legal environment

Starting this business has various advantages, both legal and otherwise. Rewards. Reward
is defined differently by different people. For others, witnessing a new business prosper could be
a source of inspiration. For others, it may be overcoming the unknown and making their own way
in the world on their own terms. However you define success, starting a new business could
provide you with it. Being in charge of your own destiny (Elmakkawy & Abdien, 2021). Self-
employment and starting a business gives you power over your own destiny. Income. Whatever
your motivations for beginning your own firm, it’s possible to discover a new source of revenue.
Hours can be changed as needed. Self-employment is taxing, necessitating irregular working
hours. You may be able to work more flexible hours if you own your own firm. For example,
many stay-at-home moms choose to start their own businesses. Buying an already-existing
company.

Despite the fact that purchasing an existing firm may not be considered as “beginning” a
hotel, it has proven helpful for many business hotels—but it needs both financial and time
investments. As a result, these new business owners skip the beginning phase and instead begin
operating a fully-functioning business. However, starting these businesses has significant
drawbacks. Great changes are taking place in our social and economic lives due to the rapid
expansion of the digital economy Digital goods and services are increasingly available for free to
consumers, and new technologies such as artificial intelligence (AI) and big data analysis (BDA)
are making it possible for sellers and buyers to connect even more efficiently (2022). Prediction
accuracy and information friction are both improved by these new technologies. Despite this,
they pose privacy and data security risks.

Predatory and discriminatory conduct might arise as a result of digital asset accumulation,
especially for platforms. When markets fail to work, government must step in to restore
equilibrium, limit abuses of market power, and create sound institutional and legal frameworks.
This data and digital-related assets’ present value as a source of net revenue is one way we now
estimate intangible asset market value (How Is a Market Failure Corrected?, 2022). There’s no
doubt that this measurement can be improved. Also keep in mind that intangible assets extend
much beyond intellectual property, which we generally associate with it (IP). Many individuals
know how to evaluate data and create value with it, but without the data, they are missing out on
a crucial ingredient in the process. Productivity can only be improved if data elements are
integrated with human work to increase returns on scale (How to Protect Intangible Business
Assets, 2022). As a result, human capital, intellectual property, and data have a significantly
higher value when used in concert. In the world of digital marketing, data is worth its weight in
gold. However, as privacy rules become stricter, the necessity to adapt to new methods of
collecting and storing data is more urgent.

Laws and regulations governing the use of consumer data are becoming more
commonplace as more individuals become concerned that digital marketers are exploiting
personal information in an unethical manner. As a result, online advertisers must become more
familiar with their rights and obligations in terms of protecting user privacy (B & Mishra, 2011).
However, new regulations truly limit how digital marketers may utilize information to create a
personalized experience for buyers and consumers. According to specific global privacy laws and
regulations, some aspects of a company’s lead tracking strategy have changed over time, making
it less commonplace. Experts predict that as the digital privacy landscape changes, travel
companies will have to modify their online marketing approaches.

The protection of personal data has long been a heated topic, but regulation has helped
bring it to a climax in the last few years. The company’s debut would be a success, but it must
adhere to all of the laws outlined in the discussion.

Companies in the tourism industry must abide by local rules and regulations. Certain
statutes (laws) pertaining to tourism and hospitality are in place in Canada. Here’s a quick
rundown of each of them. Allows an accommodation provider to place a lien on guest property
for unpaid bills, limits the liability of the hotel keeper in the event that guest property is stolen
and/or damaged, and gives the provider the authority to ask guests to leave in case of
disturbances (Hotel Keepers Act, 2022).

“The Liquor Control and Licensing Act” mandates that hotel guests’ arrival and departure
dates, their home address, and the kind and license number of any car they are driving must be
recorded in the “Hotel Guest Registration Act.” BC’s Liquor Control and Licensing Branch
(LCLB) is responsible for regulating the sale and service of alcohol in the province’s hospitality
facilities (Liquor Control and Licensing Act, 2022).
The Travel Industry Regulation is a section of the “Business Practices and Consumer
Protection Act,” which specifies the licensing, financial reporting, and financial security
standards for travel sales. Travel agencies must also contribute to the Travel Assurance Fund,
which compensates customers if a travel provider is insolvent and cannot deliver the goods
they’ve bought (The Ment Law Group, 2022).

People who live in a home, building, resort, or other property are subject to the
“Occupiers Liability Act,” which outlines their responsibility to people who are on their land. An
occupier’s duty of care for the condition of the premises, their actions on the premises, and other
people’s (third-party) behavior are all addressed in this document (Occupiers Liability Act,
2022). Occupants’ obligation is likewise excluded on Crown land and private highways. This
law, known as the “Resort Associations Act,” was put up to make it easier for resort communities
to raise money for marketing purposes. Alpine ski lift operations and year-round recreational
amenities or commercial overnight accommodations are essential for resort regions to meet the
standards of this Act (Resort Associations Act, 2022).

Conclusion
To conclude, as we have analyzed the law aspect of a digital hotel we see that there are
already many acts and regulations that can help us set up such a concept while covering every
law need. As technology progresses and new ideas, apps and patents are created we will most
likely need more acts and surely more precise and protective privacy and cybersecurity measures
since most of the work for a digital hotel is done through a device. But overall with the current
rules and technological means we are more than ready to attempt the creation of the first Axxor
digital hotel in Toronto Canada. The main aim of the Accor digital hotel is to help establish a set
of rules and regulations for the future to create a more ergonomic environment for digital data
process, covering social media regulations, data process and all electric manifestation.

References
Bayne, R., 2020. Employment Law Overview (Canada). [online] Knowledge.leglobal.org.
Available at: <https://knowledge.leglobal.org/wp-content/uploads/sites/2/LEGlobal-
Employment-Law-Overview_Canada_2019-2020.pdf>
[Accessed 10 March 2022].

Bclaws.gov.bc.ca. 2022. Hotel Keepers Act. [online] Available at:


<https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96206_01>
[Accessed 19 March 2022].

Bclaws.gov.bc.ca. 2022. Liquor Control and Licensing Act. [online] Available at:
<https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/15019>
[Accessed 19 March 2022].

Bclaws.gov.bc.ca. 2022. Occupiers Liability Act. [online] Available at:


<https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96337_01#:~:text=3
%20(1)%20An%20occupier%20of,be%20reasonably%20safe%20in%20using>
[Accessed 19 March 2022].

B, H., & Mishra, D. (2011). Image Retrieval using DST and DST Wavelet Sectorization.
International Journal Of Advanced Computer Science And Applications, 2(6). Available
at: https://doi.org/10.14569/ijacsa.2011.020613

Bclaws.gov.bc.ca. 2022. Resort Associations Act. [online] Available at:


<https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96320_01>
[Accessed 19 March 2022].

Canada, G., 2021. Canada's Digital Charter: Trust in a digital world - Innovation for a better
Canada. [online] Ic.gc.ca. Available at:
<https://www.ic.gc.ca/eic/site/062.nsf/eng/h_00108.html >
Ontario.ca. 2002. Consumer Protection Act, 2002, S.O. 2002, c. 30, Sched. A. [online] Available
at: <https://www.ontario.ca/laws/statute/02c30>
[Accessed 18 March 2022].

Elmakkawy, M., & Abdien, M. (2021). Impact of Strategic Management on Innovation in Five-
Star Hotels in Egypt. Journal Of Tourism, Hotels And Heritage, 3(1), 42-54. Available at:
https://doi.org/10.21608/sis.2021.106614.1027

Garber, L. (2014). Security, Privacy, Policy, and Dependability Roundup. IEEE Security &
Privacy, 12(2), 11-13. Available at: https://doi.org/10.1109/msp.2014.33

Government of Ontario, 1990. Law Document English View. [online] Ontario.ca. Available at:
<https://www.ontario.ca/laws/statute/90c38 >
[Accessed 11 March 2022].

Government of Canada, 2019. Canada's Innovation Strengths and Priorities. [online] GAC.
Available at:
<https://www.tradecommissioner.gc.ca/innovators-innovateurs/strategies.aspx?lang=eng
>
[Accessed 8 March 2022].

Government of Canada, 2021. How the Courts are Organized - Canada's Court System. [online]
Justice.gc.ca. Available at: <https://www.justice.gc.ca/eng/csj-sjc/ccs-ajc/02.html >
[Accessed 10 March 2022].

Government of Ontario, 2022. Digital ID in Ontario. [online] ontario.ca. Available at:


<https://www.ontario.ca/page/digital-id-ontario >
[Accessed 10 March 2022].
Gowling WLG. 2021. Guide to Doing Business in Canada: Business structures. [online]
Available at: <https://gowlingwlg.com/en/insights-resources/guides/2021/doing-business-
in-canada-business-structures/ >
[Accessed 10 March 2022].

Hoskin, O. and Harcourt LLP, 2021. Federal government releases draft digital services tax
legislation. [online] Lexology. Available at:
<https://www.lexology.com/library/detail.aspx?g=092cb25d-eb3a-4c0b-963c-
12a06702891a >
[Accessed 11 March 2022].

House of Commons Canada, 2022. The Canadian Parliamentary system - Our Procedure -
House of Commons. [online] Ourcommons.ca. Available at:
<https://www.ourcommons.ca/about/OurProcedure/ParliamentaryFramework/
c_g_parliamentaryframework-e.htm >
[Accessed 10 March 2022].
The Justice Project. 2022. How to Protect Intangible Business Assets. [online] Available at:
<https://www.thejusticeproject.org/how-to-protect-intangible-business-assets/ >
[Accessed 19 March 2022].

Investopedia. 2022. How Is a Market Failure Corrected?. [online] Available at:


<https://www.investopedia.com/ask/answers/042115/how-market-failure-corrected.asp>
[Accessed 19 March 2022].

Lawson, T., 2021. The International Hotel Law Review - The Law Reviews. [online]
Thelawreviews.co.uk. Available at: <https://thelawreviews.co.uk/title/the-international-
hotel-law-review/canada>
[Accessed 18 March 2022].
LOPRESPUB, 2021. Corporate Income Taxes in Canada: Revenue, Rates and Rationale -
HillNotes. [online] HillNotes. Available at: <https://hillnotes.ca/2021/11/02/corporate-
income-taxes-in-canada-revenue-rates-and-rationale-2/ >
[Accessed 11 March 2022].

Nurulloevich, S., & Oh, H. (2022). Budgeting practices of Korean tourist hotels: Comparison of
upscale hotels and budget/mid-priced hotels. Journal Of Tourism Sciences, 46(1), 191-
208. Available at: https://doi.org/10.17086/jts.2022.46.1.191.208

Ontario.ca. 2021. ESA. [online] Available at: <https://www.ontario.ca/document/your-guide-


employment-standards-act-0#>
[Accessed 18 March 2022].
Ontario.ca. 2002. Consumer Protection Act, 2002, S.O. 2002, c. 30, Sched. A. [online] Available
at: <https://www.ontario.ca/laws/statute/02c30>
[Accessed 18 March 2022].

Ontario.ca. 2021. Freedom of Information and Protection of Privacy Act, R.S.O. 1990, c. F.31.
[online] Available at: <https://www.ontario.ca/laws/statute/90f31#BK57>
[Accessed 18 March 2022].

Ontario.ca. 2021. Severance Pays. [online] Available at:


<https://www.ontario.ca/document/your-guide-employment-standards-act-0/severance-
pay>
[Accessed 18 March 2022].

Ontario.ca. 2021. Termination of Employment. [online] Available at:


<https://www.ontario.ca/document/your-guide-employment-standards-act-0/termination-
employment>
[Accessed 18 March 2022].
Oecd-ilibrary.org. 2022. [online] Available at:
<https://www.oecdilibrary.org/docserver/9789264218789-7-en.pdf?
expires=1647717992&id=id&accname=guest&checksum=7CF3E78A0979C0599C5EA9
97719D0997>
[Accessed 19 March 2022].

Pay and minimum wage, deductions, and wage recovery. [online] Available at:
<https://www.canada.ca/en/employment-social-development/programs/employment-
standards/pay-deductions.html>
[Accessed 17 March 2022].

Priv.gc.ca. 2022. PIPEDA in brief - Office of the Privacy Commissioner of Canada. [online]
Available at: <https://www.priv.gc.ca/en/privacy-topics/privacy-laws-in-canada/the-
personal-information-protection-and-electronic-documents-act-pipeda/pipeda_brief/>
[Accessed 18 March 2022].

The Ment Law Group, P., 2022. Travel Industry Regulation and Compliance - Ment Law Group.
[online] Ment Law Group. Available at:
<https://www.mentlaw.com/travel-industry/compliance/ >
[Accessed 19 March 2022].

Toronto, C., Economy, B., Start-Ups, B. and Business Regulations, L., 2022. Business
Regulations, Licences & Permits. [online] City of Toronto. Available at:
<https://www.toronto.ca/business-economy/business-start-ups/business-regulations/ >
[Accessed 18 March 2022].

Wilford, D., 2021. Toronto is one of the smartest cities in the world: Study | Toronto Sun.
[online] Torontosun.com. Available at: <https://torontosun.com/life/toronto-is-one-of-the-
smartest-cities-in-the-world-study >
[Accessed 10 March 2022].

You might also like