Some business resources are a little different to cite than your typical article or book. Here are a few 'special cases':
Company Profiles/Company Financials/Industry Snapshots:
MarketLine. (2015, February 10). Company profile: Patagonia Inc. Retrieved from MarketLine database.
(note that if an exact date isn't given on the profile/report, note exact retrieval date)
Leon, K. & Lechanian, S. (2014). Investment Services. S&P Capital IQ Industry Surveys. Retrieved November 17, 2014 from Standard & Poor's NetAdvantage database.
Mergent. (January 28, 2015). Canadian Tire: Company financials. Retrieved from Mergent Online database.
Shell Canada Inc. (2015). Shell Canada Inc. 2014 Annual Report. Retrieved from http://www.shell.ca/en/about/Annual-Report.ca
(note that in most cases, the annual report is actually released in the new year; check filing dates on SEDAR or EDGAR)
Hudson's Bay Company. (2014). Hudson's Bay Company 2013 Annual Report. Retrieved from SEDAR: http://www.sedar.com
Income Tax Act:
Income Tax Act, RSC 1985, c 1 (5th Supp.), s 18(1)(m)(iv).
(cite as a federal statute)
RSC = Revised Statutes of Canada
c = specific chapter number which statute has been assigned
s / ss = section/sections discussed ("pinpoint")
CICA Handbook (from Knotia):
CPA Canada. (2014). Leases: IAS 17. In International Financial Reporting Standards. Retrieved from knotia.ca database.
Tax/Budget Commentary (from Intelliconnect):
Wolters Kluwer. (2008). 2008 British Columbia Budget Commentary, Canadian Tax Reporter Commentary. Retrieved September 28, 2016 from Intelliconnect.
More examples of specific business source citations are provided in the links below.
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