As Part of His Preparation for a Debate on Whether

question 16

Multiple Choice

As part of his preparation for a debate on whether the Criminal Code should be amended to include a crime for the unauthorized use of computer programs, Joe photocopied a short essay on the topic to study at home. The essay proved to be an excellent argument for his side-namely, that such a crime should be created. Although some of the other articles advanced different arguments he could use, Joe was short of time and just turned in the essay as his own and later used its ideas in the debate. Which of the following is true?

• A) The first time Joe copied the essay was clearly an infringement of copyright; there is no defence available to him.
• B) Using the essay's arguments in the debate is an infringement of copyright even though they would be expressed in Joe's own words.
• C) There would be an infringement of copyright when Joe used the essay as his own work.
• D) Joe cannot use the essay in any way without infringing copyright.
• E) There can be no infringement of copyright by a student.

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Definitions:

Temporary Difference

Refers to differences between the carrying amount of an asset or liability in the balance sheet and its tax base that will result in taxable or deductible amounts in future periods.

Straight Line Depreciation

A method of allocating the cost of a tangible asset over its useful life in equal annual amounts.

Capital Cost Allowance

A tax deduction in Canada for the depreciation of tangible property.

Deferred Tax

A tax liability or asset that arises due to temporary differences between the book value and tax value of assets and liabilities.