购买特许经营生意时，应注意哪些法律问题（之三）

Wishart法案对特许人（Franchisors）实施严格的披露义务，以保障潜在的特许经营者们（Franchisees）能够作出明智有效的投资决定。如果披露文件（the disclosure document） 没有披露所有重要事实，则被特许人有权撤销的先前签订的特许经营合同。
下列几种情况，可以视为特许人违反法定披露义务：

• 如果特许人未提供主要租约(the head  Lease)的副本和分租房东（the sub-landlord）的真实身份;

• 如果特许人以零散的方式提供披露文件，而不是一次性完整提交披露文件；

• 如果披露文件中的财务报表未能列出未来盈利预测（Earning projections）的假设数值，以及提供可用于检验的此类信息的具体位置;

•如果特许人未能提供经过审计的财务报表，或者以审查业务为基础编制的财务报表;并且

•没有签名的特许人证书（Franchisor’s Certificate）。

在最近的一起案件中，Giroux et al. v.1073355 Ont. Ltd.et al，2018年ONSC 143（CanLII），特许经营人于2014年购买了一特许经营生意，生意亏损近两年。在满二周年之际，它向特许人发出撤销特许经营合同的通知。最后法院允许撤销合同。法院认为，披露文件中的特许人提供的是未经审计的财务报表，并且未能具体说明用于编制资产负债表的会计准则，也未指出如何核实盈利预测。

以上仅供参考。读者无权依赖它作为法律建议。 原文为英文，由黄云峰律师撰写。

The Wishart Act imposes rigorous disclosure obligations on franchisors to enable prospective franchisees to make informed investment decisions.  A franchisee has a statutory right of rescission if the disclosure document does not disclose all material facts.

The following situations have been found to contravene the statutory disclosure obligations:

•If the franchisor does not provide a copy of the head lease and the identity of the sub-landlord;

•If the franchisor delivers disclosure documents in piecemeal fashion, instead of one document at one time;

•If the financial statements in the disclosure document fails to set out the assumptions for earning projections, and a location where information is available for inspection that substantiates the projection;

•If the franchisor fails to provide financial statements that are audited, or prepared on a review engagement basis; and

•There is no signed franchisor’s certificate.

In a recent court case, Giroux et al. v. 1073355 Ont. Ltd. et al, 2018 ONSC 143 (CanLII), the franchisee bought a franchise business in 2014, operated at a loss for slightly less than two years.  Before reaching the 2nd anniversary, it delivered a notice of rescission to the franchisor.  The court allowed rescission.  The court found that the franchisor’s unaudited financial statements in the disclosure documents failed to specify the accounting standard used to compile the balance sheet, and failed to indicate how to verify earning projections.

The above is provided for general information purpose only.  Readers are not entitled to rely on it as legal advice.

Rebecca Huang* and Associates Barristers

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Toronto, Ontario, Canada, M5H 2S8

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