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The March 19, 2007 Federal Budget ("Budget") introduced proposals to increase the capital gains exemption from $500,000 to $750,000.

The Canadian Securities Administrators have revised Staff Notice 52-306 Non-GAAP Financial Measures to provide additional guidance to issuers using non-GAAP financial measures in continuous disclosure materials.

Did you know? As of May 20, 2015, Ontario employers could be required to self-audit their Employment Standards Act compliance.

As we have previously written, the Canada Revenue Agency ("CRA") is aggressively reviewing certain Tax Free Savings Accounts ("TFSAs").

CRA has conducted a tax audit of Uber in Canada and has asked for access to Uber's books and records. They did the same thing with Ebay a few years ago, and audited Ebay power sellers.

In 2005, the Canadian Revenue Agency (CRA) launched the Related Party Initiative (RPI), more commonly referred to as the High-Net-Worth Project or the Billionaire's Audit.

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

On January 20, 2016, the Honourable Diane Lebouthilier, Minister of National Revenue, announced that the Canada Revenue Agency ("CRA") will commence winding down its review of political activities of registered charities.

On September 9, 2016, the United States Securities and Exchange Commission ("SEC") charged RPM International Inc. ("RPM") with failing to make proper disclosure.

The new Trustee Act came into force on February 1, 2023. There are a few new changes, however, this alert focuses on the new obligations with respect to trust accounting.

To make payments, for individual and business accounts, with the Canada Revenue Agency, your main options are:

On September 19, 2005, Minister of Finance Ralph Goodale announced that he has requested the Minister of National Revenue to postpone, with immediate effect, providing advance tax rulings respecting flow-through entities (FTEs), such as income trusts.

On November 25, 2005, the Canadian Parliament enacted new legislation that will materially reform Canada's principal business insolvency statutes. As a result of the stated disappointment of the Senate committee charged with reviewing the reform package, the legislation will not be proclaimed into force before June 30, 2006.

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.

Round v. Institute of Chartered Accountants of Ontario, 2015 ONSC 7099, dismissing an application for judicial review following commencement of professional misconduct proceedings.

The Appellant, Marie Erdmann, was a chartered accountant and the subject of three allegations of unprofessional conduct.

Il est acquis que la détermination du fardeau fiscal d'un contribuable est tributaire des opérations juridiques qu'il a mises en oeuvre, et ce, en deux temps.

Divorce and separation can be a very difficult time for all parties involved, especially in the beginning.