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In line with a global push towards greater diversity and inclusion in corporate leadership, Glass Lewis' recently published Proxy Voting Guidelines for 2021 ...

Canada’s securities regulators have proposed new requirements for CEO and CFO certifications and related disclosure in management’s discussion and analysis (MD&A) pertaining to internal control over financial reporting.

The recent decision of the Ontario Superior Court of Justice in the bankruptcy of 1231640 Ontario Inc. has highlighted the importance for secured creditors to maintain the perfection of their security in the event that the name of a debtor in receivership changes prior to the appointment of a trustee in bankruptcy.

On March 10, 2006, the Canadian Securities Administrators (the "CSA") announced, after extensive review and consultation, and in view of the debate ongoing in the United States in respect of the rules implementing section 404 of the Sarbanes-Oxley Act of 2002 (the "Sox 404 Rules"), that they have determined not to proceed with proposed Multilateral Instrument 52-111 -Reporting on Internal Control Over Financial Reporting ("Proposed MI 52-111").

Canada has recently taken steps to standardize the rules protecting consumers who engage in internet transactions.

Being audited is an unpleasant experience; however, resolving a tax issue in the tax audit stage is one of the most timely and cost effective outcomes for the CRA.

The Canadian Securities Administrators (CSA) have published for a 90‑day comment period proposed amendments to NI 52‑112 and related changes to the Companion Policy...

The Canadian Securities Administrators have published final amendments to National Instrument 52-112 regarding Non-GAAP and Other Financial Measures Disclosure, set to take effect in December 2026. These amendments align Canadian disclosure requirements with IFRS 18's approach to additional subtotals in financial statements, extending prominence rules and clarifying the treatment of management performance measures versus additional subtotals.

The Canadian Securities Administrators have finalized amendments to National Instrument 52-112 governing non-GAAP financial measures disclosure, primarily in response to the adoption of IFRS 18. These changes ensure that management-defined performance measures remain subject to disclosure requirements when presented outside financial statements, while introducing new prominence requirements for additional subtotals and allowing incorporation by reference to avoid duplicative disclosure.

Visiting the doctor for my annual medical checkup has become second nature to me. And as an accountant, meeting with my medical professional clients and their spouses to conduct their annual financial checkups is something that I too prescribe.

Two updates to the impairment standards provide an opportunity for many companies to reduce the cost and complexity of the annual test.

On September 5, 2018, the Court of Appeal for Ontario released its decision in Lavender v Miller Bernstein LLP,1 overturning a summary judgment ruling that imposed significant liability on an auditor

Financial reporting is undergoing several upcoming changes in 2018. We've summarized the new measures and discuss how they may impact you.

The IASB has issued Investment Entities: Applying the Consolidation Exception, an exposure draft of proposed amendments to IFRS 10 and IAS 28.

On June 22, 2020, the Government of British Columbia introduced Bill 6 – 2020: Mines Amendment Act, 2020 (Bill 6) in the Legislative Assembly.

On January 1, 2004, the <I>Limitations Act, 2002</I> came into force in Ontario. This statute governs the limitation periods applicable to claims governed by the law of Ontario. The new statute makes significant changes to limitation periods generally. These changes will have a significant impact on claims related to pension matters.