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The Canadian Securities Administrators ("CSA") announced on March 10, 2006 that the Canadian securities regulatory authorities do not intend to adopt section 404 of the Sarbanes-Oxley Act of 2002 ("SOX 404") in Canada and that they are not proceeding with Multilateral Instrument 52-111 Reporting on Internal Control over Financial Reporting ("MI 52-111").

In a recent case, the Ontario Superior Court of Justice ("Court") dismissed a motion seeking an interlocutory injunction prohibiting the Canada Revenue Agency ("CRA")...

As a shareholder are you aware of the benefits you are receiving and their potential tax implications? Crowe MacKay advisors review common shareholder benefits you may encounter and the importance

As spring is upon us, it is an appropriate time of the year for an organization to perform an audit of its human resources process.

On November 1, 2004, Ontario’s <I>Personal Health Information Act, 2004 </I>became law. The PHIA regulates how health information custodians may collect, use and disclose personal health information within the Ontario health care system. Personal health information is broadly defined to include information relating to the physical or mental health of an individual.

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.

This would allow the CRA auditor to see what changed from the draft report to the final report.

The <I>American Jobs Creation Act of 2004</I> made changes to the U.S. Internal Revenue Code to curb perceived abuses, like those occurring in high-profile cases such as Enron.

Revisions have been announced to the IRS’s relatively new program known as Pre-Filing Agreements, which provide potentially important benefits to foreign companies.

On January 30, 2009 the ministère des Finances (Québec) released its Working Paper on Aggressive Tax Planning. The Working Paper sets out proposed changes to Québec tax legislation to strengthen Québec’s response to ATP schemes.

In The Bank of Nova Scotia v The Queen, the Tax Court of Canada (TCC) considered how to calculate arrears interest on an audit adjustment that is offset by a loss carryback.

The recent release of the "Pandora Papers" marks the third database leak containing confidential banking information regarding alleged off-shore tax havens and the identities of those who benefit from these accounts.

On March 11, 2021, the staff of the Canadian Securities Administrators (CSA) released CSA Staff Notice 51-363 Observations on Disclosure by Crypto Assets Reporting Issuers (the Staff Notice).

Becoming a director of a not-for-profit corporation can be a terrific way to contribute to the community and support important causes and organizations. However, it is important to understand that this role comes with inherent legal duties, obligations and risks.

The first two proposed sustainability standards of the International Sustainability Standards Board (ISSB) have been issued for a public comment period, with a deadline for input on July 29, 2022.