What is an Unlimited Liability Company?

 
Unlimited Liability Companies (ULCs) incorporated in British Columbia are a new type of BC company governed by the Business Corporations Act.    The liability of shareholders for an Unlimited Liability Company differs from a regular BC limited company.  Within an ULC, "The shareholders of the company are jointly and severally liable to satisfy the debts and liabilities of the company to the extent provided by section 51.3 of the Business Corporations Act.
ULCs are used as tax planning tools by American companies.
Federal and provincial tax authorities treat ULCs just the same a limited companies.  For U.S. tax purposes, however, they are considered to be "transparent" and therefore U.S. investors can benefit from flow through provisions for losses, etc.  As a result, tax planners have been utilizing ULCs for many activities related to acquisitions, restructuring and divestitures of Canadian assets by U.S. investors.
The notice of articles for a ULC must contain a statutory description of shareholder liability.  (Refer to section 51.11 of the Business Corporations Act)  The notice of articles is the primary charter document for BC companies, and sets out fundamental "tombstone" information about the company.  The statement of shareholder liability is included in the notice of articles for ULCs so that the searching public is aware of the status of the company.
A ULC must identify itself as such in its name through the use of specific words (specifically, the words "Unlimited Liability Company" or the abbreviation ULC), and most not use any words that could lead the individuals to believe that it is a limited company.
This is intended to protect those individuals (shareholders and creditors) who may have dealings with a ULC by ensuring that they are aware of the nature of the entity.  An essential part of the ULC framework is the requirement for a ULC to clearly identify itself as such at all times and in all circumstances.
Original from https://www.corporateonline.gov.bc.ca/corporateonline/WebHelp/faq.htm

謝孟媛老師的英文發音學習教材

無意間看了一段謝孟媛老師的英文發音學習教材,

發現她整理的發音方法真的很不賴, 強力推薦!

 

圖中她整理發音從上到下是由緊到鬆, 我會覺得有了她這種記憶方法, 發音就不用擔心外國人聽不懂了

還可以由下列網址線上試看喔!

http://www.3ehome.com.tw/pronounce/index.htm

Your facebook account keep posting bad links unwillingly?

Recently some of my friends got trouble with their facebook accounts.
Their facebook account keep posting bad links which will infect other people via visiting the website and get the extensions or plug-ins. The url will like bit.ly or something.
For my curiosity I found one of them and try to simulate the way it infects my friends and found some solutions.
I'm not sure this will work all the time. But I wish this could help somebody to help themselves.
The dangerous website is xxx.(Sorry I have to hide it, similar post just deleted by facebook) It will popup a dialog and ask you to download a plug-in if you're using Firefox, a extension if you're using Chrome. As of IE you won't be affected by IE.


And follow this instruction to cure your Firefox or Chrome.


In Chrome >  Tools > Extensions > Remove "Google Chrome Extension" "You Tube Speed UP!"


In FireFox > Tools > Add-ons > Extensions > Disable "Firefox Extension Updates 1.0.0" "You Tube Speed UP!" 


Good luck!