The Canadian Securities Administrators (the "CSA") recently issued Staff Notice 52-330 – Update on CSA Consultation Paper 52-404 Approach to Director and Audit Committee Member Independence (the "Staff Notice").

The creation of Public Safety and Emergency Preparedness Canada (PSEP) in Canada and the Department of Homeland Security (DHS) in the US are the most visible examples of security-related public sector upheaval that is impacting the North American business community.

The Federal Commissioner for the Environment and Sustainable Development tabled her audit findings on January 26, 2016 of the management of pesticides by Health Canada's Pest Management Regulator Agency.

On September 30, 2008 the Office of the Chief Accountant of the U.S. Securities and Exchange Commission and the Financial Accounting Standards Board jointly released an interpretive memorandum regarding "mark-to-market" accounting.

In Re Farmpure Seeds Inc. (2008 CarswellSask. 639) the Saskatchewan Court of Queen's Bench considered the proposal of a debtor which was conditional upon the Court approving DIP financing and a super priority charge.

A major package of reforms to Canada’s Bankruptcy and Insolvency Act ("BIA") and Companies’ Creditors Arrangement Act ("CCAA") came into force on September 18, 2009.

As an employer, the demands and complexities of workplace issues facing you and your business are likely to evolve as quickly as the world around you.

In August 2008, American Brands issued a purchase order to Capmatic for the Equipment.

When Health Canada began allowing Naloxone to be dispensed without a prescription, the drug's historical GST/HST exemption was technically lost.

A foreign charitable organization may currently be registered as a qualified donee

As of June 16, 2025, the CRA will begin sending most correspondence to existing and new business owners electronically via My Business Account.

Change is a natural part of life – for people as individuals and in the lifecycle of a business as well. Companies must grow, evolve and re-invent to stay competitive in an ever-changing world.

Here are some U.S. and cross-border tax items to keep in mind

Ensuring a process is in place to identify material conflicts of interest that arise at both the firm and individual registrant levels.

Crowe MacKay is proud to announce their support of the Calgary area indigenous community Bearspaw First Nation education initiative.

On May 17, 2005, the Business Corporations Act (Alberta) was amended to allow for the incorporation of unlimited liability corporations (ULCs). Prior to those amendments, ULCs in Canada could only be incorporated under the Companies Act(Nova Scotia).

Can a private corporation decline to provide audited financial statements to its shareholders without their unanimous consent on the ground that it is too expensive for it to do so?

On November 25th, 2005, Bill C-55, which proposes sweeping changes to Canada’s principal insolvency statutes, received Royal Assent – the final step in the Canadian legislative process before a bill is proclaimed in force. Prior to dissolving Parliament and calling a Federal election for January 23, 2006, the Liberal Government gave assurances to the Senate Committee on Banking, Trade and Commerce, which is charged with oversight and review of Bill C-55, that it would not proclaim the Bill in fo

In a lengthy decision released yesterday in respect of Indalex Limited, which had been operating under the protection of the Companies' Creditors Arrangement Act (CCAA), the Ontario Court of Appeal found that the Ontario Pension Benefits Act (PBA) imposes a deemed trust over the full amount of any funding deficiency that exists when a pension plan is wound up.

British Columbia's Money Judgment Enforcement Act promises to revolutionize debt collection by creating a centralized registry and empowering civil enforcement officers with expanded seizure authority. While the 2023 legislation was expected in 2025, creditors and debtors alike need to understand how these sweeping changes will transform the enforcement landscape once implemented.