Perseroan Terbatas Terbuka di Canada (Civil Law)
Kanada sebagai negara civil law memiliki sistem yang hampir sama dengan Indonesia sebagai negara civil law. Di Kanada dikenal dengan Corporations dan Incorporations untuk PT Terbukanya, tidak banyak perbedaan di antara keduanya, utamanya hanyalah di kode perusaan ya itu Co. untuk corporations dan Inc untuk incorporations. Perseroan terbatas di Kanada memiliki kode sebagai Ltd, Inc, Llc. Kode tidak terlalu menjadi masalah, perusahaan terbuka di kanada adalah perusahaan yang mana sahamnya di perjual belikan di Toronto Stock Exchange.1
Dalam hal struktur hukum, kewajiban mentaati peraturan, hal-hal yang dapat dilakukan atau struktur pajak, tidak ada perbedaan antara keduanya. Baik Inc dan Co sama-sama perusahaan terbuka dimana mereka menjual saham mereka ke masyarakat.
Pertanggung jawaban
Canada Business Corporations Act adalah hukum di kanada yang mengatur tentang perseroan terbatas terbuka di Kanada. CBCA pasal 18:
Exemption from personal liability
(4) If expressly so provided in the written contract, a person who purported to act in the name of or on behalf of the corporation before it came into existence is not in any event bound by the contract or entitled to the benefits thereof.2
CBCA Pasal 45:
45. (1) The shareholders of a corporation are not, as shareholders, liable for any liability, act or default of the corporation except under subsection
Dikarenakan namanya sebagai perusahaan perseroan terbatas, yang di artikan terbatas di sini dimana pertanggung jawaban para pemilik saham hanya sebatas pada keuntungan dan modal mereka yang disetorkan, tidak sampai ke harta pribadi mereka.3 Terdapat pemisahan
yang jelas antara perseorangan dengan perusahaan sebagai badan hukum, sehingga jika terjadi apa-apa maka yang dapat dituntut dan dimintai pertanggung jawaban, adalah perusahaannya,
1 https://www.tmx.com/
2 Canada Business Corporate Act, article 18
bukan ke perseorangan. Kecuali, memang terbukti terdapat tindakan kesalahan yang dilakukan oleh seseorang sebagai suatu kesatuan individu bukan badan hukum (Piercing The Corporate Veil).
Struktur Manajemen:
1. Rapat Umum Pemegang Saham:
Dilakukan tahunan oleh para pemegang saham, berlaku one share one vote, untuk memilih direktur utama, dewan direksi. Merupakan struktur manajemen tertinggi di dalam perusahaan terbatas di Kanada.4
Hak-hak pemegang saham:
Berdasar 140 (1) dari CBCA, semua pemegang saham memiliki hak untuk memilih. Pemegang Saham memegang posisi yang sama atas saham harus diperlakukan sama, dan sebagainya, misalnya, tidak ada batas-batas voting. Pemegang saham dengan 5% dari hak suara, dapat meminta direksi mengadakan pertemuan.
Pemegang saham mungkin dengan suara bulat setuju untuk melakukan aksi korporasi, terlepas dari apa kemauan direksi. Pemegang Saham dapat mengubah artikel dasar dengan suara mayoritas tiga perempat.5
2. Dewan Direksi:
Terdapat direktur utama yang tugasnya sebagai Direktur Utama adalah
"mengelola atau mengawasi pengelolaan, bisnis dan urusan korporasi, sedangkan dewan direksi terdiri dari direktur dalam (para direktur yang mengelola perusahaan) dan
direktur luar (untuk ke fungsi pengawasan akan jalannya perusahaan).6
Tugas direksi dalam pasal. 122 dari CBCA :
122. ( 1 ) Setiap direktur dan petugas korporasi dalam melaksanakan kekuasaan mereka dan menjalankan tugas mereka akan
4 http://www.cppib.com/
5 http://laws-lois.justice.gc.ca/eng/acts/C-44/page-53.html#docCont
( a) bertindak jujur dan dengan itikad baik dengan maksud untuk kepentingan terbaik dari korporasi ; dan
( b ) melaksanakan perawatan , ketekunan dan keterampilan yang orang cukup bijaksana akan melaksanakan dalam keadaan yang sebanding .
( 2 ) Setiap direktur dan petugas korporasi harus memenuhi Undang-Undang ini , peraturan , artikel , oleh - hukum dan perjanjian pemegang saham bulat.
( 3 ) Tunduk pada ayat 146 ( 5 ) , ada ketentuan dalam kontrak , artikel , dengan mertua atau resolusi mengurangi direktur atau pejabat dari kewajiban untuk bertindak sesuai dengan Undang-undang ini atau peraturan atau mengurangi mereka dari kewajiban untuk pelanggaran tersebut.7
Management Team
Manajemen tim bekerja sebagai ujung tombak perusahaan secara langsung bertanggung jawab untuk berjalannya hari –hari di perusahaan dan menggapai keuntungan.
Contoh Ltd Company di Kanada:
Blackberry Limited
BlackBerry di didirikan pada 1984 oleh Mike Lazaridis, Douglas Fregin and Jim Balsill di Ontario, Kanada. Pertama kali menjadi Incorporate, Perusahaan terbuka terbatas dengan kode Ltd pada October 28, 1997 saat penjualan saham pertama di Toronto Stock Exchange.8
Struktur Organisasi:
1. RUPS
Untuk penghitungan tahun fiscal, dihitung 4 bulan sekali dan dilaporkan dalam rapat 4 bulanan. Tetapi untuk penggantian direktur dilakukan pada akhir tahun.9
2. Susunan Direktur:
Board of Directors, terdiri dari direktur dalam yaitu:
a. John Chen; executive director
7 http://laws-lois.justice.gc.ca/eng/acts/C-44/page-45.html#docCont 8 http://ca.blackberry.com/company/investors/faqs.html
John Chen is Executive Chairman of BlackBerry’s Board of Directors and Chief Executive Officer.
John is a distinguished and proven leader in the technology industry. Prior to joining BlackBerry, he served as Chairman and CEO of Sybase Inc., where he developed and led the company’s re-invention from a mature, slower-growth technology company into a $1.5 billion-plus high-growth innovator. Under his direction, Sybase became the leading provider of enterprise mobility and mobile commerce solutions, achieving 55
consecutive quarters of profitability.
John previously held a series of executive positions at Siemens AG, Pyramid Technology Corp., and Burroughs Corp. He started his career as a design engineer with Unisys Corp. John is actively involved in international relations. He has testified before Congress on U.S.–China trade relations. In 2005, U.S. President George W. Bush appointed him to serve on the President's Export Council. In 2006, he was appointed co-chair of the Secure Borders and Open Doors Advisory Committee. Additionally, John chaired the U.S.-China Policy Advisory Roundtable for the Center for Strategic and International Studies (CSIS).
In recognition of his leadership in building U.S.-Asia relations, John has received awards from the US-Asia Institute, the U.S.-China Policy Foundation, and the California-Asia Business Council. For his corporate board work, he has been honored by the U.S.-Pan Asian American Chamber of Commerce Education Foundation.
John graduated from Brown University magna cum laude with a bachelor's degree in electrical engineering and holds a master's in electrical engineering from California Institute of Technology. John has an honorary professorship from Shanghai University, and honorary doctorates from San Jose State University, City University of Hong Kong, and Hong Kong University of Science and Technology.
John serves on the board of directors for The Walt Disney Company and Wells Fargo & Co. He is also active in the not-for-profit community, and is also a trustee of Caltech, board member of the National Committee on U.S.-China Relations, member of CFR, national trustee of The First Tee and Governor of the San Francisco Symphony.
b. Prem Watsa
has a Bachelors Degree in Chemical Engineering from the Indian Institute of Technology in Madras, India and obtained his MBA from the Richard Ivey School of Business at the University of Western Ontario. He is also a holder of the Chartered Financial Analyst designation. Mr. Watsa is currently Chairman and Chief Executive Officer of Fairfax Financial Holdings Limited (“Fairfax”). He is also Vice President of Hamblin Watsa Investment Counsel, a subsidiary of Fairfax. Prior to joining Fairfax, he held various positions with Confederation Life Insurance Company and GW Asset Management. In addition, Mr. Watsa is a member of the board of trustees of the Hospital for Sick Children Foundation, a member of the Advisory Board for the Richard Ivey School of Business, a member of the board of directors of the Royal Ontario Museum Foundation, and Chairman of the Investment Committee of St. Paul’s Anglican Church in Toronto.
c. Mike Daniels
Mr. Daniels, 68, has served as a director of the Company since October 2014.
Mr. Daniels currently serves as a Director of Mercury Systems and CACI International and as Chairman of Invincea. Mr. Daniels also currently serves as a director of the Northern Virginia Technology Council, the Virginia Chamber of Commerce and as Chairman of the Logistics Management Institute. He also leads the National Advisory Board of the American Enterprise Institute Center for Internet, Communications and Technology Policy. Mr. Daniels previously held various senior management positions at Science Applications International Corporation (SAIC) from 1986-2004. While at SAIC Mr. Daniels identified and acquired Network Solutions and served as Chairman from 1995 until 2000 when the company was acquired by VeriSign. Mr. Daniels was Chairman and CEO of Mobile 365 from 2005 until the sale of the company to Sybase in 2006. He then served as a director of Sybase from 2007 to 2010. He has also served as Chairman of
GlobalLogic and as a director of VeriSign, Apogen Technologies and Telcordia Technologies.
d. Timothy Dattels
Dattels served as a Partner and Managing Director of Goldman Sachs and was head of Investment Banking for all Asian countries other than Japan. In addition to the public Board memberships listed below, Mr. Dattels is a Trustee of the San Francisco Ballet, San Francisco Jazz and the World Affairs Council.
e. Richard Lynch
Mr. Lynch, 64, has served as a director of the Company since February 2013. He has a Bachelor and Masters degree in Electrical Engineering from Lowell Technological
Institute (now University of Massachusetts) and Post Graduate Executive education from the Wharton School at the University of Pennsylvania and the Johnson School of
Management at Cornell University. Mr. Lynch is President of FB Associates, LLC, which provides advisory and consulting services at the intersection of technology, marketing and business operations. Prior to his current role, Mr. Lynch served as Executive Vice-President & Chief Technology Officer for Verizon Communications and the Executive Vice-President & Chief Technology Officer of Verizon Wireless. He is a Fellow of The Institute of Electrical and Electronic Engineers and currently serves as a Director of TranSwitch Corporation and Ruckus Wireless. Mr. Lynch has also served on a number of professional organizations including the GSM Association, the CDMA Development Group, the Federal Communications Commission Technical Advisory Committee and the Communications Security Reliability and Interoperability Council. Mr. Lynch has been honored with the President's Award by the Cellular Telecommunications and Internet Association and has also been inducted into the Wireless History Foundation's Hall of Fame.
f. Laurie Smaldone
including Senior Vice President of Global Regulatory Science and Vice President of Corporate Strategy and Business Risk Management. Dr. Smaldone Alsup has also served with numerous professional and charitable organizations including the Cancer Institute of New Jersey, the Conference Board Strategic Risk Management Council and the McCarter Theatre in Princeton, New Jersey.
g. Barbara Stymiest
Ms. Stymiest, 56, has served as a director of the Company since March 2007 and has been the Chair of Board of the Company since January 2012. She has an HBA from the Richard Ivey School of Business, University of Western Ontario and a FCA from the Institute of Chartered Accountants of Ontario. Ms. Stymiest is currently a corporate director. From 2004 to 2011, Ms. Stymiest was a member of the Group Executive of the Royal Bank of Canada which is responsible for the Bank’s overall strategic direction. Prior to that, she held positions as Chief Executive Officer at TSX Group Inc., Executive Vice-President & Chief Financial Officer at BMO Nesbitt Burns and Partner of Ernst & Young LLP. Ms. Stymiest is currently a Director of George Weston Limited, Sun Life Financial Inc., University Health Network and the Canadian Institute for Advanced Research. She has also served on a number of professional and charitable organizations including the Canadian Institute for Chartered Accountants’ Accounting Oversight Committee, United Way Campaign Cabinet and Hincks-Dellcrest Children’s Centre.
h. Wayne Wouters
Laws from the University of Saskatchewan, the Queen’s Diamond Jubilee Medal and the André Mailhot Award for lifetime achievement from the United Way Canada. He was inducted by the Prime Minister as a member of the Privy Council in 2014.10
Direktur luar:
Terdapat juga board of committee, atau yang dikenal dengan direktur luar untuk fungsi pengawasan. Untuk menjadi direktur external, benar-benar harus dipastikan background checknya dan terdapat rolling untuk menjaga subjektivitas penilaian.11
Pertanggung Jawaban:
Untuk pertanggung jawaban, karena bentuknya yang incorporate maka sesuai dengan CBCA pasal 14:
Exemption from personal liability
(4) If expressly so provided in the written contract, a person who purported to act in the name of or on behalf of the corporation before it came into existence is not in any event bound by the contract or entitled to the benefits thereof.12
CBCA Pasal 45:
45. (1) The shareholders of a corporation are not, as shareholders, liable for any liability, act or default of the corporation except under subsection
Terdapat pemisahaan kekuasaan atas perseorangan dengan perusahaan, sehingga jika terjadi apa-apa di dalam BlackBerry Limited, yang bertanggung jawab adalah perusahaan, dan jika bangkrut hanyalah sebesar harta dan keuntungan yang sesuai dengan modal mereka.
10 http://ca.blackberry.com/company/investors/corporate-governance/board-of-directors.html 11
http://ca.blackberry.com/content/dam/bbCompany/Desktop/Global/PDF/Investors/Governance/Audit_and_RM_C ommittee_Charter.pdf
Matriks Perbandingan Sistem Perseroan Terbatas Di
Indonesia dan Kanada
Aspek Kanada Indonesia
Syarat
Mendirikan CBCA PASAL 5. (1) Salah seorang pendirinya tidak boleh:
(a) kurang dari 18 tahun (b) tidak cakap atau
dinyatakan tidak cakap di pengadilan lain di luar Kanada
(c) memiliki status
bangkrut.
Pasal 7 UU No.40 Tahun 2007 (1) Perseroan didirikan oleh 2 (dua) orang atau lebih dengan akta notaris yang dibuat dalam
bahasa Indonesia.
(2) Setiap pendiri Perseroan wajib mengambil bagian saham pada saat Perseroan didirikan.
Pertanggung
Jawaban CBCA pasal 45:
Para pemegang saham tidak bertanggung jawab kepada kesalahan perusahaan, hanya sebesar hartanya.
Pasal 3 UU No.40 Tahun 2007
(1) Pemegang saham Perseroan tidak bertanggung jawab secara pribadi atas perikatan yang
dibuat atas nama Perseroan dan tidak bertanggung jawab atas kerugian Perseroan melebihi
saham yang dimiliki. Pencatatan
Saham CBCA Pasal 24. (1)Saham
perusahaan harus didaftarkan dengan nominal uang atau par value.
Pasal 49 UU No.40 Tahun 2007 (1) Nilai saham harus dicantumkan dalam mata uang rupiah.
(1) Saham memberikan hak kepada pemiliknya untuk:
a. menghadiri dan mengeluarkan suara dalam RUPS;
b. menerima pembayaran dividen dan sisa kekayaan hasil likuidasi;
Anggaran
Dasar CBCA PASAL 6
6. (1) Articles of incorporation shall follow the form that the Director fixes and shall set out, in respect of the proposed corporation,
(a) the name of the corporation; (b) the province in Canada where the registered office is to be situated; (c) the classes and any maximum number of shares that the corporation is authorized to issue, and
(i) if there will be two or more classes of shares, the rights, privileges, restrictions and conditions attaching to each class of shares, and
(ii) if a class of shares may be issued in series, the authority given to the directors to fix the number of shares in, and to determine the designation of, and the rights, privileges,
restrictions and conditions attaching to, the shares of each series;
o (d) if the issue, statement as to the nature of such restrictions;
o (e) the number of
Anggaran Dasar
Pasal 15 UU No.40/2007
(1) Anggaran dasar sebagaimana dimaksud dalam Pasal 8 ayat (1) memuat sekurang-kurangnya: a. nama dan tempat kedudukan Perseroan;
b. maksud dan tujuan serta kegiatan usaha Perseroan;
c. jangka waktu berdirinya Perseroan; d. besarnya jumlah modal dasar, modal ditempatkan, dan modal disetor;
e. jumlah saham, klasifikasi saham apabila ada berikut jumlah saham untuk tiap klasifikasi,
hak-hak yang melekat pada setiap saham, dan nilai nominal setiap saham; f. nama jabatan dan jumlah anggota Direksi dan Dewan Komisaris; g. penetapan tempat dan tata cara penyelenggaraan RUPS;
h. tata cara pengangkatan, penggantian, pemberhentian anggota Direksi dan Dewan
Komisaris;
i. tata cara penggunaan laba dan pembagian dividen.
(2) Selain ketentuan sebagaimana dimaksud pada ayat (1) anggaran dasar dapat juga memuat
ketentuan lain yang tidak bertentangan dengan undang- undang ini.
(3) Anggaran dasar tidak boleh memuat:
a. ketentuan tentang penerimaan bunga tetap atas saham; dan
directors or, subject to
paragraph 107(a), the minimum and maximum number of directors of the corporation; and
o (f) any restrictions
