The chapter on government disclosure requirements in Canada, including disclosure to shareholders, investors and creditors, health privacy laws, and annual returns, has been updated in light of recent changes in laws and regulations. The appendix with on-line availability data for annual returns by province and territory has also been updated. This release also contains a fully revised chapter on immigration to and citizenship in Canada, a completely new chapter on gambling regulation in Canada, and a Special Alert at Chapter 12 concerning significant widespread changes in Canadian bankruptcy and insolvency laws.