In terms of your opinion, have you taken into account that section 12 provides that the subsequent paragraphs 12(a) through (e) are really guidelines more than mandatory, because of the terminology being used: “should be disclosed” rather than “shall be disclosed”, “shall” being the stronger terminology that we use in drafting our legislation, rather than “should”, which is more of a directive, more of a guideline rather than something mandatory?
On June 7th, 2007. See this statement in context.