Paws Pet Food & Accessories Ltd (Paws Pet Food) was incorporated under the Alberta Business Corporations Act. Three years later, Paws & Shop Inc. (Paws & Shop) was created under the same piece of legislation. Both corporations operated in Calgary, and both were in the business of retailing pet food and accessories. Paws Pet Food was successful in getting a court order directing Paws & Shop to change its name even though the registrar had approved and registered its name. Why do you think Paws Pet Food was successful in getting the court order? What are the costs to Paws & Shop of a name change? The registrar made a mistake in registering Paws & Shop’s name. Who should bear the cost of the mistake—the business itself or the taxpayers?