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Citing Business Sources: Citing Business Sources

A University of Lethbridge Library guide to common citation styles for Management and Business research.

Citing Government Information

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Citing Business Sources

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.


Annual Reports:

Shell Canada Inc. (2015). Shell Canada Inc. 2014 Annual Report. Retrieved from

(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:

Income Tax Act:

Income Tax Act, RSC 1995, 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 database.

More examples of specific business source citations are provided in the links below.

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