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"The Canada Not-for-profit Corporations Act" (the CNCA or the Act) received Royal Assent on June 23, 2009, but has not yet been proclaimed into force.

On March 31, 2022, the International Sustainability Standards Board ("ISSB"), a recently formed sustainability standard-setting body of the International Financial Reporting Standards ("IFRS")...

Canadian securities regulators have amended Multilateral Instrument 52-110, <I>Audit Committees</I>, which contains the tests for determining whether directors are independent.

Barely three weeks ago, Daimler AG dialed back profit expectations for the year. The move was seen as a housekeeping exercise to allow Chief Executive Officer Ola Kallenius to start with a clean slate.

The Supreme Court of Canada recently released its decision in Society of Composers, Authors and Music Publishers of Canada v. Canadian Association of Internet Providerswhich has come to be known as the Tariff 22 case.

Generally, the LRAMQ provides that every employer shall pay to the Minister of Revenue of Québec a contribution to the Québec health services fund based on a percentage of the total wages that the employer pays or is deemed to pay to its employees who report for work at the employer’s establishment in the province of Québec. The percentage payable varies according to the amount of the total wages, from a minimum of 2.7% to a maximum of 4.26%

In 2000, National Steel Car Limited (NSC) filed an application pursuant to section 81 of the <I>Pension Benefits Act</I> (Ontario) (the PBA) to transfer the assets of its pension plan for salaried employees (the Salaried Plan) to its pension plan for hourly-paid employees (the Hourly Plan). The Salaried Plan had a substantial surplus while the Hourly Plan had an unfunded liability. Following the transfer, the merged plan would still have a surplus and no solvency deficiency.

The 2004 federal Budget, announced on March 23, 2004, contains several tax proposals that are relevant to Canadian income funds and their pension fund and non-resident investors. A general summary of these proposals is set out in this article.

On June 21st, the Ontario government introduced legislation in order to implement the new Ontario Health Premium ("<B>OHP</B>") that was introduced by the 2004 Ontario budget. The OHP will be enacted through an amendment to the Ontario <I>Income Tax Act </I>with the result that standard income tax source deduction rules will apply to the collection of the OHP

All businesses should prepare for the possibility of a search warrant being executed at their premises by the police or a regulatory authority. One area in particular that ought to be a cause for concern...

You’ve just received a letter from the Canada Revenue Agency. They intend to conduct a tax audit of your company for the past three years.

The Federal Government proposed new targeted, direct supports for businesses, non-profits and charities facing ongoing economic challenges amidst the second wave of the COVID-19 pandemic.

The Application Guidance provides more detail that is useful in applying IFRS 3, including the following.

A CRA Notice of Reassessment sets out the Agency's position and the amount now assessed. The immediate question is what happens next.

The Proposed Instrument prohibits issuers from disclosing specified financial measures in issuer documents unless accompanied by required disclosure.

The crisis of family physicians withdrawing from inpatient care has prompted a growing interest in hospitalism. Originally seen as a "band-aid" solution to the problem of finding responsible physicians for unattached inpatients, the hospitalist model is being adopted across Canada as a way to manage physician behaviour and improve inpatient care. But care must be taken when operating a hospitalist program to effectively manage the associated legal risks.

The International Sustainability Standards Board (the "ISSB") published on October 21 an update, as well as two additional updates on November 1 and November 3 (collectively, the "Updates").

The Society Act has not been substantially revised since 1977.