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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...

Certain other H.S. Codes used by importers has duty free rates.

Exposure draft issued by the AcSB in October 2017 proposes to amend Section 3856 with respect to the accounting for financial instruments between related parties and significant risk disclosures.

As part of its response to the COVID-19 outbreak, the Government of Canada has created a number of emergency benefits to assist individuals and businesses through these troubling financial times.

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.

After several attempts over the past five years, Canada is finally getting new legislation to govern federal non-profit corporations.

In British Columbia (Superintendent of Pensions) v Western Forest Products Inc ((2006) Carswell BC 1536 (BCSC)) the superintendent of pensions applied to the court for an order compelling the debtor to comply with the reporting provisions of the provincial pensions legislation.

The expectation of sustained commodity demand has increased investor interest in mining projects in frontier markets.

Bankers to the oil and gas industry should be wary of applying customer’s funds held in accounts with the bank against obligations owed to the bank where the customer is known to be an “Operator” under a Joint Operating Agreement.

This decision considers the obligations of a company acting as both employer and pension administrator where the company becomes insolvent. Indalex Limited ("Indalex") obtained protection from creditors under the "Companies' Creditors Arrangements Act" ("CCAA").

In 2021, I predicted that CIRO would begin auditing Canadian dealers to ensure proper supervision and controls over remote work.

Canada Revenue Agency audits have targeted Canadian sales to foreign entities.