You may want to use the Shares module if:
you send out dividend payments to shareholders
you need to generate tax reports (T5) for shareholders
you report shareholder activity to the Canada Revenue Agency (CRA)
Use of the Shares module is optional. All of the GL postings it makes automatically can be done manually (for example with a journal entry) but you would miss out on the benefits of shareholder reporting.
What you'll find:
I want to read the white paper (with lots of screenshots) on Shares Setup and Transactions.
T5 Slip
Shareholder Summary
Dividend Cheque Stub Attachment
CRA Export
Deleted Share Certificates
Deleted Shareholders