When an organization, rather than an individual, takes responsibility for the creation of a work, that organization is treated as a collective or corporate author. Almost any organization can function as a corporate author. What follows are only a few examples.
A Government Department:
Statistics Canada. (2013, September 30). Gross domestic product by industry, July 2013. Retrieved from http://www.statcan.gc.ca/daily-quotidien/130930/dq130930a-eng.htm
A University:
Thompson Rivers University. (2007). University of choice: Strategic Plan 2007 – 2012. Retrieved from www.tru.ca/__shared/assets/2007-2012_strategic_plan8326.pdf
A Non-governmental Organisation:
Canadian Centre for Policy Alternatives. (n. d.). The gap between the rich and the rest of us? We can close it: A Canadian Centre for Policy Alternatives income inequality fact sheet. Retrieved from https://www.policyalternatives.ca/sites/default/files/uploads/publications/National%20Office%2C%20Ontario%20Office/2013/11/Income_Inequality_Fact_Sheet.pdf
An Actual Corporation:
BC Hydro. (2013). Fish & wildlife compensation program. Retrieved from http://www.bchydro.com/about/sustainability/environmental_responsibility/compensation_programs.html.