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In Ferme CGR Enr., s.e.n.c. (Syndic de) 2010 QCCA 719, the Québec Court of Appeal decided that it is not necessary to put the partners of a Québec general partnership into bankruptcy when the partnership itself is put into bankruptcy.

Please join us for a virtual seminar from our team of Legal, Accounting and Banking (LAB) experts where they will provide you with a comprehensive update on the recent changes...

Discussion of Operations - Disclosure of Capital Spending Milestones.

Bulletin IV of this mortgage enforcement series deals with a mortgagee’s duties in Ontario under the power of sale proceedings and the types of clauses that can protect a mortgagee in an agreement of purchase and sale when selling under power of sale.

The Minister of Finance recently proposed a new regime to rebate to single employer pension plan trusts a fixed percentage of the goods and services tax ("GST") incurred by both employers and pension plan trusts on pension plan expenses.

Resolving Tax Disputes (3rd edition) studies tax disputes, conflict levels, and basic strategies. It helps accountants to limit early-stage mistakes and reduce liability.

In R v. Jarvis, the Supreme Court of Canada held that while tax authorities are granted a wide range of powers, including tax audit powers and criminal tax investigative powers, prior to crossing the "Rubicon" of converting a tax audit ...

Civil tax disputes are primarily all about money. Occasionally, a Canadian Charter of Rights and Freedoms issue finds its way into the process of challenging the government's taxpayer assessment...

Starting from December 15, 2022, the Canada Revenue Agency (CRA) can compel taxpayers or any persons to attend oral interviews.

Both Glass, Lewis & Co (Glass Lewis) and Institutional Shareholders Services (ISS) recently released voting guidelines for the 2020 proxy season.

As a response to a number of high profile corporate scandals in the United States, the Sarbanes-Oxley Act of 2002 (SOX<B>) </B>mandated a series of corporate governance rules for US public companies. The Canadian Securities Administrators (CSA) have followed suit through the introduction of a series of national instruments and policies (CSA Rules) that affect the governance of Canadian public companies. The CSA Rules are summarized below.

Since the mid-90s, there has been regulatory uncertainty over Complaints National Policy Statement No. 48 (NP48), which guides the use of future-oriented financial information (FOFI) in offering documents, restricts the use of projections and requires an auditors’ report and compliance with section 4250 of the Handbook of the Canadian Institute of Chartered Accountants.

A decision by a majority of the Supreme Court of Canada rendered late last week may have the effect of declaring "open season" on proceedings seeking to have insolvency administrators declared successor employers under applicable labour legislation.

The Accounting Standards Board of the Canadian Institute of Chartered Accountants has issued a new set of financial reporting standards that address accounting and disclosure for financial instruments.

Auditors' liability suffered a significant setback late last year with the release of the Supreme Court of Canada's decision in Deloitte & Touche v. Livent Inc. (Receiver of) ("Livent").

A plaintiff is typically required to commence an action within two years of when they ‘knew or ought to have known' they had a claim against the other party; failure to do so may result in their claim being dismissed...