The respondents concede that the impugned bylaws constitute infringements or limits on the applicant's and other chartered accountants' rights of freedom of expression, as guaranteed in s. 2(b) of the Charter. Bylaw 214 is a restriction on the ability of an accountant to quote fees and to publish or distribute lists with fees for services. Bylaw 301.2 is a restriction on the ability of chartered accountants to solicit the business of other chartered accountants' clients. Both bylaws therefore regulate and restrict advertising by chartered accountants. Although advertising is commercial speech, it is a form of expression guaranteed by s. 2(b). Rocket v. Royal College of Dental Surgeons of Ontario, 1990 CanLII 121 (SCC), [1990] 2 S.C.R. 232.
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