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Financial statements should be read with a critical eye, and readers should question not just the information included in the statements, but also the accounting standards used to prepare the statements.

It is a new year, and some of you may have just celebrated your 60th birthday or soon will be. With the excitement of this life milestone comes the option for you to begin receiving your pension benefits.

During times of economic uncertainty, one might expect that an entity would have fewer accounting issues to consider because activity levels often decrease.

Remote Year is the brain child of an avid traveller from Chicago who wanted to travel the world, but didn't want to give up his career.

La Commission des valeurs mobilières de l'Ontario (la « CVMO ») a récemment publié l'avis 52‑724 du personnel de la CVMO intitulé Considerations for Public Accounting Firms in Developing Internal Ethics Policies...

One of the main responsibilities of someone acting under a Power of Attorney (a "POA") is to keep good records of how they manage the finances and property of the person they are helping.

The Canadian Public Accountability Board (CPAB) recently amended its rules (Rules) applicable to accounting firms that participate in its oversight program.

In New Skeena Forest Products Inc. v. Kitawanga Lumber Co. (2007) B.C.S.C. 808 the issue before the Court was whether the supplier of a taxable supply had a trust claim to the related input tax credits provided by the CRA to the bankrupt.

This Tax "memo" describes the Canada Revenue Agency’s (CRA’s) policy on taxpayer access to CRA audit reports.

In recent years, an increased emphasis has been placed on the quality, accuracy and transparency of the financial information an entity provides to equity holders, lenders, regulators, analysts and other users of this information.

The Ontario Not-for-Profit Corporations Act, 2010 ("ONCA") came into force on October 19, 2021. Not-for-profit corporations incorporated in Ontario will have a three year transition period...

The “Canada Not-for-Profit Corporations Act” received first reading in the House of Commons on June 13, 2008.

Canadian organizations can take major steps toward mastering the challenges of modern business risks by incorporating those perils into strategic planning and nurturing strong risk cultures.

Please join Christine Staley (Director, CBA In-House Lawyers) and Tim Harty (CEO, Mondaq) for a comprehensive overview of the 2026 Canadian In-House Counsel Report.

A U.S. taxpayer (UST) making an investment in Canadian real estate is faced with the decision of direct ownership (or through a U.S. entity) or interposing a Canadian entity. Direct ownership can, in some instances, provide certain Canadian tax advantages as outlined below, compared to using a Canadian corporation.

Tax instalments are payments made throughout the year to cover taxes that would otherwise be due when you file your annual tax return.