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Article
Canadian Regulators Will Not Require an Audit of Internal Controls
The Canadian Securities Administrators have announced that they will not mandate auditor attestation of the effectiveness of internal control over financial reporting.
CanadaCorporate/Commercial Law
Torys
Article
Cash Settlement Options For Equity-Linked Conversion Features In Convertible Debt
Here’s a real-life example of an interesting difference between IFRS (International Financial Reporting Standards) and old Canadian GAAP (Generally Accepted Accounting Principles):
CanadaCorporate/Commercial Law
MNP LLP

CEO/CFO Certifications Respecting Internal Control Over Financial Reporting To Come Into Effect For Fiscal Years Ending On Or After June 30, 2006

The Canadian securities administrators (CSA) announced on March 10, 2006 that they will not defer implementation of CEO/CFO certifications regarding internal control over financial reporting (ICOFR), contrary to previous expectations. The CSA also announced that they will not be proceeding with a proposed multilateral instrument on reports on internal control over financial reporting, although they expect to introduce amendments to annual certification requirements to require certifying officers

CanadaCorporate/Commercial Law

Osler, Hoskin & Harcourt LLP

Charitable You

In the recent climate of government cutbacks and corporations limiting their donation budgets, it is important for individuals to assess how they can contribute to their communities and continue to assist worthy organizations that serve a much needed role in society.

CanadaCorporate/Commercial Law

Crowe Soberman LLP

CRA News

In August 2024, the Canada Revenue Agency (CRA) released a number of updates on its News and events for charities page, including the following, discussed below.

CanadaCorporate/Commercial Law

Carters Professional Corporation

Lenders' Misrepresentation Claim Against Auditor Summarily Dismissed

In the latest chapter in an almost 20-year-old saga involving Philip Services Corp. ("Philip") and an accounting fraud uncovered in 1998, Ontario Superior Court Justice Perell summarily dismissed a negligent misrepresentation claim brought against Philip's auditor, Deloitte & Touche ("Deloitte").

CanadaCorporate/Commercial Law

Affleck Greene McMurtry LLP

M&A Success And The Role Of Audit Committee

The role of the audit committee over the last several years continues to evolve in conjunction with the risks to business and financial reporting changes.

CanadaCorporate/Commercial Law

Norton Rose Fulbright Canada LLP

An Employee In Consultant’s Clothing?

Liability may exist, despite the intention of the parties.

CanadaEmployment and HR

Stikeman Elliott LLP

Indalex Case To Be Heard By Supreme Court Of Canada

Today, the Supreme Court of Canada agreed to hear an appeal of the unanimous decision rendered last April by the Ontario Court of Appeal (OCA) in Re Indalex Limited (Indalex).

CanadaEmployment and HR

McCarthy Tétrault

Collecting Money From Debtor's RRSP

In 2008 the Legislative Assembly of British Columbia passed the Economic Incentive and Stabilization Statutes Amendment Act, a bill intended to protect registered savings plans of debtors from creditors.

CanadaFinance and Banking

Singleton Urquhart Reynolds Vogel LLP

Investing In Canadian Private Corporations Through RRSP, RRIF, and TFSA

There are many investments, such as shares of Canadian private corporations, that can be held in a Registered Retirement Savings Plan (RRSP)

CanadaFinance and Banking

The Top Strategies For Protecting Yourself From Identity Theft And Fraud

Decreasing the risk of becoming a victim of identity theft is a big business these days, with many companies offering fraud protections services for a fee.

CanadaFinance and Banking

Leave Of The Court Required To Cross-Examine On Affidavits Filed In Bankruptcy Proceedings

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.

CanadaInsolvency/Bankruptcy/Re-Structuring

Dentons Canada LLP

Ontario Superior Court Allows Late Claims To Stand In A CCAA

In Re Canadian Red Cross Society, the Ontario Superior Court relied heavily on the Alberta Court of Appeal decision in Re Blue Range Resources in addressing questions of jurisdiction relating to the late or irregular filing of claims in a CCAA proceeding.

CanadaInsolvency/Bankruptcy/Re-Structuring

Dentons Canada LLP

5 Things To Do When You Get A Letter From The BSA

Who is the BSA? The Business Software Alliance ("BSA") is the leading advocate for the global software industry and promotes legal software use. The BSA investigates reports of alleged...

CanadaIntellectual Property

Minden Gross LLP

The End Of Summer Doesn't Just Bring Back To School, But New CBSA Audits Too

While most of us were enjoying the tail end of the Canadian summer, officials at the Canada Border Services Agency (CBSA) were putting the finishing touches to their latest list of audit priorities.

CanadaInternational Law

Webinar: 2024 Canadian In-House Counsel Report: Unparalleled Insights Into Canada's In-house Profession From CCCA | Mondaq

The CCCA & Mondaq 2024 Canadian In-house Counsel Report again seeks to shine a light on today's Canadian in-house legal departments.

CanadaLaw Practice Management

CBA In-House Lawyers

Supreme Court Of Canada Restores Dismissal Of $50 Million Auditor's Negligence Claim Due To Expired Limitation Period

In a unanimous decision released this morning in Grant Thornton LLP v. New Brunswick, the Supreme Court of Canada restored a judgment of the New Brunswick Queen's Bench that dismissed as statute-barred a $50 million ...

CanadaLitigation, Mediation & Arbitration

Affleck Greene McMurtry LLP

The Collection Process, Part 3: Seizure And Sale Of A Debtor’s Assets

When a judgment debtor owns personal property such as vehicles, equipment, or valuable items, creditors can pursue seizure and sale through a bailiff to satisfy outstanding debts. This collection method involves investigating assets, physically seizing property, and auctioning goods to recover judgment amounts, though certain restrictions apply to protect basic necessities and lower-value items.

CanadaLitigation, Mediation & Arbitration

Watson Goepel LLP

Privacy Commissioner Refuses To Subscribe To Publisher’s Consent Practices

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.

CanadaMedia, Telecoms, IT, Entertainment

Blake, Cassels & Graydon LLP

Showing 281–300 of 1722 results

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