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Article
The Increasing Scope Of Auditors' Negligence: "Livent Inc. v. Deloitte & Touche LLP"
Deloitte & Touche was found liable for $85 million for its negligent audits of Livent Entertainment of Canada Inc. in 1996 and 1997.
CanadaLitigation, Mediation & Arbitration
Gowling WLG
Article
Protecting Dot.com Brands
CanadaMedia, Telecoms, IT, Entertainment
Gowling WLG
Article
Fractionals From A Lender’s Perspective

In 2010, Vancouver and Whistler will host the XXI Olympic Winter Games. That fact, along with British Columbia’s steadily growing tourism industry, is fuelling interest in new, flexible recreational property products. One such product that has been successful in British Columbia recently is the marketing of fractional real estate interests, or "fractionals". This article will explain the concept of fractionals and will analyze some of the issues surrounding the development and financin

CanadaStrategy

Blake, Cassels & Graydon LLP

Trade-marks Clearly Descriptive When Sounded - Should This Issue Resonate With Brand Owners & Practitioners?

Recent Canadian trade-mark case law presents new challenges to both owners and practitioners. In an effort to emphasize certain characteristics or qualities of their products or services, brand owners often incorporate descriptive words in their trade-marks. As a result, obtaining a registration for such trade-marks is often difficult since the Canadian Trade-marks Office will object to the registration of a trade-mark which comprises words or designs that are descriptive.

Borden Ladner Gervais LLP

When Directors Should get Worried

Directors have significant responsibilities, but so do those in many other jobs and roles. There is a big difference between the need to be vigilant and to take your role seriously, and the need to be worried about that role.

15 Stages Of A Canada Revenue Agency GST/HST Audit

If you have never been audited before, you probably have no idea what to expect. Most audits follow the same 15 stages (more or less).

A Refresher On Employer Certification Program – Relief From Canadian Witholding

Canadian tax rules require ALL EMPLOYERS to withhold Canadian income tax from remuneration paid to employees providing services in Canada per Regulation 102 (Reg. 102).

An Auditor's Standard Of Care

For years it was an open question as to whether or not a Canada Revenue Agency auditor owed a duty of care to a taxpayer under audit.

Millar Kreklewetz

Gordon Et Al v The King: CRA's Investigation On SR&ED Tax Credits Cannot Use Its Civil Tax Audit Power To Gather Information For A Criminal Investigation

In Gordon et al v The King, the taxpayers operated a corporation that submitted scientific research and experimental development (SR&ED) tax credit claims on behalf of their clients for a contingency fee.

Rotfleisch & Samulovitch P.C.

Income Tax Reassessment Periods – Proposed Changes

Subsection 152(1) of the Income Tax Act (the "Act") imposes that the Canada Revenue Agency ("CRA") "with all due dispatch", examine and assess an income tax return of a taxpayer.

Moodys Private Client Law

New CRA Commentary Provides Practical Clarity On The Voluntary Disclosures Program (VDP)

Under the previous policy, relatively low threshold CRA contact (such as a request for information or a broad educational letter) could be sufficient to disqualify a disclosure. The updated policy instead focuses on whether the CRA has initiated an audit or investigation - that is, whether significant compliance work on the specific issue has already begun.

New Tax Measures For Families

One of the major themes of this year's Federal Budget was the "Strengthening of the Middle Class."

SCC Confirms No Crown Priority For Unremitted GST/QST in a Bankruptcy

On October 30, 2009, the Supreme Court of Canada released its long-anticipated decision in Quebec (Revenue) v. Caisse populaire Desjardins de Montmagny.

Norton Rose Fulbright Canada LLP

Incorporating Information Security Standards Into Agreements With Vendors

Still, there are several different standards to pick from, and customers should consider the advantages and disadvantages of each standard when negotiating agreements with vendors.

CanadaTechnology

US CBP Audits Targeting Canadians?

Current US vs. Canada trade tensions may be extending into US Customs & Border Protection ("CBP") audit, review and investigative...

GlobalInternational Law

Millar Kreklewetz

5 Things To Know Before Hiring A Valuation Expert/Forensic Accountant For A Divorce

You have identified 5 key things to consider when hiring a valuation expert / forensic accountant in a divorce.

CanadaAccounting and Audit

Accounting Standards For Private Enterprises

Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement

CanadaAccounting and Audit

Crowe Soberman LLP

Cannon Street Press

The IASB and FASB ended their redeliberations of the leasing project with tentative agreements on a number of issues relating to presentation and disclosure.

CanadaAccounting and Audit

PwC Management Services LP

CPA Canada's New Review Engagement Standard On Historical Financial Statements

CPA Canada has issued Canadian Standard on Review Engagements (CSRE) 2400 Engagements to Review Historical Financial Statements.

CanadaAccounting and Audit

Collins Barrow National Incorporated

IFRS 15: Revenue From Contracts With Customers

IFRS 15 was issued by the International Accounting Standards Board (the IASB) to provide a single global standard prescribing how a reporting entity would recognize revenue from a contract with a customer.

CanadaAccounting and Audit

Collins Barrow National Incorporated

Showing 621–640 of 1722 results

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