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Sarbanes-Oxley may be onerous, tedious and expensive. But it is also - and arguably the most important overlooked thing - a virtual and heretofore never-considered ally of corporate managers. In fact, as this author argues, learning to live with Sarbanes-Oxley can yield unanticipated dividends and make a manager's life a lot easier.

It's been slow in coming, especially compared to actions in the United States, but shareholder activism in Canada is gathering momentum, albeit somewhat slowly.