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  • Article

    New Amendments To Auditor Oversight Rules Require Access To Audit Working Papers Of Component Auditors

    Changes to National Instrument 52-108 Auditor Oversight and its Companion Policy (the Amendments) require auditors that
    CanadaAccounting and Audit
    Stikeman Elliott LLP
    Stikeman Elliott LLP
  • Article

    Novel Coronavirus And The Impact On Public Disclosure Requirements

    As the novel coronavirus (or COVID-19) continues to spread worldwide, its impact on international business operations, supply chains, travel, commodity prices, consumer confidence and business...
    CanadaAccounting and Audit
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
Article

SCC Affirms Duty Of Care But Reduces Auditor's Damages In Livent Decision

On December 20, 2017, the Supreme Court of Canada (SCC) released its long-awaited decision in Deloitte & Touche v. Livent Inc. (Receiver of) (Livent)...
CanadaAccounting and Audit
Blake, Cassels & Graydon LLP
Blake, Cassels & Graydon LLP
  • Article

    Sports Injury And Economic Loss

    Sports Injury And Economic Loss
    CanadaAccounting and Audit
    Crowe Soberman LLP
    Crowe Soberman LLP
  • Article

    A Change in Direction? The Federal Court of Appeal Affirms Granting of Summary Judgement In Patent Case

    CanadaTax
    Gowling WLG
    Gowling WLG
  • Article

    Canada Revenue Agency Claws Back $458 Million In CEWs Wage Subsidies From COVID-19 Pandemic Following Audits

    The Canada Revenue Agency (CRA) has revealed that $458 million in funds distributed to employers through a pandemic-era wage subsidy program have either been denied or adjusted.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Registered Education Savings Plan For Your Children

    If you value education and feel it is important to help your children with education costs, whether you have the financial means or not, read on to learn about how small contributions today,
    CanadaConsumer Protection
    Crowe
    Crowe
  • Article

    COVID-19 Series: Considerations And Modifications Of Certain Provisions In M&A Agreements (Valuation And Post-Closing Pricing Mechanisms)

    In recognition that businesses are adjusting to their "new normal" and some companies are exploring acquisitions or divestitures as opportunities to strengthen their bottom line...
    CanadaCoronavirus (COVID-19)
    Norton Rose Fulbright Canada LLP
    Norton Rose Fulbright Canada LLP
  • Article

    Court Exercises Power to Monitor and Regulate Charities after Directors Fail to Fulfill Fiduciary Duties

    In the recently reported case of "Ontario Society for the Prevention of Cruelty to Animals v. Toronto Humane Society", the Ontario Superior Court of Justice, in denying a motion to vary a settlement order, affirmed that directors of charitable organizations have fiduciary duties towards the charity and the public who support it.
    CanadaCorporate/Commercial Law
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    COVID-19: Update From The Charities Directorate Of The Canada Revenue Agency (CRA)

    Last week, we wrote an article about key regulatory considerations for charities and non-profits arising from COVID-19, and noted that not much information was available at that time
    CanadaCorporate/Commercial Law
    Torkin Manes LLP
    Torkin Manes LLP
  • Article

    Government Grants: Beyond SR&ED

    Funding is a key challenge for technology start-ups. Often, early-stage companies rely on bootstrapping until they develop to a point where they are able to raise equity through Series funding.
    CanadaCorporate/Commercial Law
    Crowe
    Crowe
  • Article

    Ontario Franchise Law Amendments Come Into Force

    Franchisors offering franchises in Ontario breathed a collective sigh of relief on September 1, 2020, when the long-awaited amendments to the Arthur Wishart Act (Franchise Disclosure), 2000...
    CanadaCorporate/Commercial Law
    Osler, Hoskin & Harcourt LLP
    Osler, Hoskin & Harcourt LLP
  • Article

    Quality Check Your Investments

    Thorough investigation into the quality of earnings helps buyers decide if the price of a business is right.
    CanadaCorporate/Commercial Law
    MNP LLP
    MNP LLP
  • Article

    Restructuring Trends, Issues And Opportunities

    The casualties of the current market turbulence will bring about a next wave of mergers and acquisitions opportunities in the form of distressed M&A.
    CanadaCorporate/Commercial Law
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    Attacking Expert Preference: Cooperatieve Centrale Raiffeisen-Boerenleenbank BA v Stout & Company LLP, 2019 ABCA 455

    A recent Alberta Court of Appeal decision regarding standard of care, negligent misrepresentation, ...
    CanadaCriminal Law
    McLennan Ross LLP
    McLennan Ross LLP
  • Article

    Sound Document Retention Policies More Important Than Ever

    The U.S. Supreme Court has overturned Arthur Andersen’s 2002 criminal conviction for obstructing justice by deliberately shredding documents pertaining to Enron.
    CanadaCriminal Law
    Torys
    Torys
  • Article

    Canada Emergency Wage Subsidy Audits: Are You Prepared?

    The Federal Government is conducting audits of the CEWS program and requesting businesses to provide proof of eligibility for the support they received.
    CanadaEmployment and HR
    Crowe
    Crowe
  • Article

    Tax Deductions: Employee Or Self-Employed Contractor?

    The question of whether a person is in a business relationship (self-employed independent contractor) or in an employee-employer relationship is not one that is always easy to answer.
    CanadaEmployment and HR
    Crowe
    Crowe
  • Article

    Canadian Budget Includes Transfer Pricing Changes

    CanadaFinance and Banking
    PwC Management Services LP
    PwC Management Services LP
  • Article

    CSA Staff Notice 52-326: IFRS Transition Disclosure Review

    On July 23, 2010, the Canadian Securities Administrators (CSA) published Staff Notice 52-326 "IFRS Transition Disclosure Review" (SN 52-326), which provides an assessment of disclosure regarding transition to International Financial Reporting Standards (IFRS) made by issuers in their 2009 annual Management Discussion & Analysis (MD&A).
    CanadaFinance and Banking
    Fasken
    Fasken
  • Showing 641–660 of 1722 results

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