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On July 1, 2006, the Prince Edward Island Franchises Act will come into force, making PEI the third Canadian province, after Alberta and Ontario, to regulate the relationship between franchisors and franchisees.

In Wearmouth v. Tallon Energy Corp. (2006) CarswellAlta. 1617 the Court of Queen’s Bench of Alberta had the opportunity to consider Rule 14(2) of the Bankruptcy and Insolvency Act ("BIA"), which requires leave of the Court before an adverse party may cross-examine a deponent on an Affidavit.

It is now well established that the most valuable assets of a 21st century business consist of its intellectual property.

Beyond stating general principles, <I>the Personal Information Protection and Electronic Documents Act</I> ("PIPEDA") does not provide much guidance on how (or how not) to obtain the "knowledge and consent" of an individual which is necessary for a valid consent.

In the context of the restructuring of the debt of a corporation in financial difficulty, one of the possibilities that presents itself is to convert its debt into shares of the corporation.

Sakab Saudi Holding v. Saad Khalid (2024 ONSC 1601; under appeal), a recent civil litigation decision on solicitor-client privilege, may strengthen protections for lawyers...

At the Toronto Centre Canada Revenue Agency & Professionals Breakfast Seminar on February 18, 2014, the CRA provided an update on international and transfer pricing audits.

On March 8, 2005, Nova Scotia Premier John Hamm announced that the Nova Scotia Government has extended the province’s film tax credit for an additional ten years. The Government also announced that it is increasing the tax credit as follows:

Often when scrolling various social media sites there are posts made by friends and family, perhaps even yourself, looking for recommendations on an accountant.

Having led over 1,000 audits of almost every shape and size, I often find myself in possession of extremely confidential and sensitive client financial information.

As regulators have stepped up enforcement activity for money laundering offences, it seems a good time to review the obligations of accountants.

On December 9, 2014, Bill 7, the Chartered Professional Accountants Act was passed by the Legislative Assembly of Alberta.

GST/HST registrants who commonly make zero-rated supplies often file a return claiming a net tax refund, relying on the prompt payment of that refund in order to finance their businesses.

In the Minister of National Revenue v. Amdocs Canadian Managed Services Inc. 2015 FC 1234, it was contemplated whether or not the Minister of National Revenue

In three recent decisions, the courts have curtailed the Canada Revenue Agency's broad interpretation of its audit powers and, in so doing, have armed taxpayers with the legal means to push back against ...

The form has 2 parts: the first part of the form itemizes your income and expenses. Disclosure must include three years of personal income tax returns and notices of assessments.

Let's be honest, there are many negative perceptions of internal audit. Whether perceived to waste management's time with rote compliance testing...