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DLA Piper
Public Safety Canada has released long-awaited guidance for businesses (reporting entities) subject to the Fighting Against Forced Labour...
Siskinds LLP
Court-appointed guardians of property and persons acting pursuant to a continuing power of attorney for property (commonly referred to as "attorneys for property")...
Osler, Hoskin & Harcourt LLP
On December 18, 2023, the OECD released the third set of Administrative Guidance on Pillar Two [PDF] (third administrative guidance) that was approved by the OECD/G20 Inclusive Framework on BEPS...
Borden Ladner Gervais LLP
It appears that the long promised regulatory KYC, KYP and suitability audits have begun. Regulators have started reaching out to conduct focused compliance reviews to ensure compliance...
Davies Ward Phillips & Vineberg
In the Bouchard1 case rendered in July 2023, many years after the Supreme Court of Canada rendered the Jarvis decision,2 the Court of Québec concluded that the fundamental rights of medical...
Stikeman Elliott LLP
La Commission des valeurs mobilières de l'Ontario (la « CVMO ») a récemment publié l'avis 52‑724 du personnel de la CVMO intitulé Considerations for Public Accounting Firms in Developing Internal Ethics Policies...
Fasken
On June 26, 2023, the International Sustainability Standards Board (ISSB) released its inaugural standards which set out requirements for sustainability-related (IFRS S1) and climate-related (IFRS S2)...
McLennan Ross LLP
In a recent ruling, the Alberta Court of King's Bench considers the standard of care expected of an accounting firm performing a Review Engagement following the collapse...
Davies Ward Phillips & Vineberg
The Canada Revenue Agency (CRA) can now require taxpayers or any other person to answer "all proper questions" and provide all reasonable assistance for any purpose relating to the administration...
Osler, Hoskin & Harcourt LLP
On October 17, 2022, the Québec Court of Appeal in Centre universitaire de santé McGill c. Lemay held that the voluntary disclosure of a solicitor-client privileged forensic accounting report to a police force in the context...
McKercher LLP
For many different reasons, a person may decide to appoint a power of attorney to manage their personal and/or property affairs. In doing so, they can limit the powers granted or the attorney's...
Borden Ladner Gervais LLP
The Canada Revenue Agency (CRA) will shortly begin on-site audits of financial institutions (FIs) for purposes of Part XVIII (FATCA) and Part XIX (CRS) of the Income Tax Act.
Crowe MacKay LLP
The Accounting Standards for Private Enterprises (ASPE) introduced new standards, effective for annual periods beginning on or after January 1, 2022.
Crowe MacKay LLP
Be in the know! Watch this recorded webinar as Crowe's trusted advisors review newly implemented financial reporting (ASPE) and tax updates that may impact your business.
Crowe MacKay LLP
As your trusted advisors we want to inform you of changes that will impact the compilation engagement(s) (informally known as a "Notice to Reader") we perform for your business.
Stikeman Elliott LLP
Changes to National Instrument 52-108 Auditor Oversight and its Companion Policy (the Amendments) require auditors that
Crowe MacKay LLP
Often when scrolling various social media sites there are posts made by friends and family, perhaps even yourself, looking for recommendations on an accountant.
Blake, Cassels & Graydon LLP
The Canada Border Services Agency (CBSA) regularly conducts audits or "verifications" of importers, to assess compliance with Canada's customs laws. Such verifications could result in additional duties,...
Davies Ward Phillips & Vineberg
Before the year-end, Canadian reporting issuers will have to contend with new rules that govern the disclosure of non-GAAP and other financial measures. These new Financial Measure Rules mark a ...
Fasken
Lack of transparency in calculations, insufficient context and significant variations by issuer and industry, a "stronger tool was needed to take appropriate regulatory action".
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