Mondaq Canada: Accounting and Audit
Blake, Cassels & Graydon LLP
The Canadian Securities Administrators (CSA) recently issued a request for comment on proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (Proposed Instrument)
Bennett Jones LLP
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
Goodmans LLP
On July 26, 2018, the Canadian Securities Administrators (CSA) published CSA Staff Notice 52-330 Update on CSA Consultation Paper 52-404 Approach to Director and Audit Committee Member Independence.
Collins Barrow National Incorporated
Audits and assessments undertaken by the Canada Revenue Agency (CRA) that uncover errors or omissions by a taxpayer can lead to significant penalties.
Crowe MacKay LLP
Jena was born in Kailua, Oahu, Hawaii, but her mom moved their family to the Okanagan to be close to grandparents just before she turned 1 and she has never left.
Crowe MacKay LLP
As an owner of a business, your company's books and financial statements represent a score sheet which tells how you are progressing, as well as an early warning system which lets you know when and why the business may be going amiss.
Crowe MacKay LLP
Generally, it is required for sole proprietorships and partnerships to use a calendar year-end. In contrast, corporations, other than professional corporations are able to select the month-end which best suits their business.
Crowe MacKay LLP
The lifeblood of any business is its ability to collect cash and pay bills as well as pay its employees, particularly its owners.
Crowe MacKay LLP
Starting your own business obviously entails a multitude of decisions which can seem overwhelming without the right players on your team.
Crowe MacKay LLP
Most successful small and medium size businesses have professional outside advisors – a lawyer, an accountant, perhaps an insurance agent.
McCarthy Tétrault LLP
In its much anticipated decision in Deloitte & Touche v. Livent Inc., the Supreme Court of Canada has considerably reduced the damage award payable by an auditor after it failed to detect a colossal fraud perpetrated...
Fogler, Rubinoff LLP
In Deloitte & Touche v Livent Inc. (Receiver of) 2017 SCC 63 the Supreme Court of Canada revisited the scope of auditor liability for negligence.
Crowe Soberman LLP
Financial reporting is undergoing several upcoming changes in 2018. We've summarized the new measures and discuss how they may impact you.
Torys LLP
On December 20, the Supreme Court of Canada (SCC) released its decision in Deloitte & Touche v. Livent Inc. In a 4-3 decision, the majority held that auditors may be liable for losses ...
Osler, Hoskin & Harcourt LLP
In a significant decision on December 20, 2017, the Supreme Court of Canada provided important guidance on the scope of responsibility of auditors in Canada.
Blake, Cassels & Graydon LLP
On December 20, 2017, the Supreme Court of Canada (SCC) released its long-awaited decision in Deloitte & Touche v. Livent Inc. (Receiver of) (Livent)...
Field LLP
As a result of Bill 7, the Alberta Labour Relations Board is now responsible for overseeing post-secondary labour relations.
Collins Barrow National Incorporated
In today's increasingly digital world, having tools and programs that are as advanced as those of the competition plays a critical role in the success of any business.
Collins Barrow National Incorporated
Exposure draft issued by the AcSB in October 2017 proposes to amend Section 3856 with respect to the accounting for financial instruments between related parties and significant risk disclosures.
TMF Group
Brazil, Italy, France, Mexico among the top 10 most complex while the Cayman Islands, BVI, Jersey, Hong Kong make up the least complex places in the world for financial compliance.
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Rotfleisch & Samulovitch P.C.
The facts and a detailed analysis by our skilled Canadian tax lawyers follows on this watershed case.
Minden Gross LLP
By now most advisors are aware that in Budget 2018 the Federal government introduced, among other things, draft legislation to amend the Income Tax Act that is often referred to as the "Passive Investment Proposals".
Cassels Brock
On January 1, 2019, new accounting practices will affect all countries that employ the International Financial Reporting Standards (IFRS), including Canada.
Bennett Jones LLP
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
Goodmans LLP
On July 26, 2018, the Canadian Securities Administrators (CSA) published CSA Staff Notice 52-330 Update on CSA Consultation Paper 52-404 Approach to Director and Audit Committee Member Independence.
Collins Barrow National Incorporated
Audits and assessments undertaken by the Canada Revenue Agency (CRA) that uncover errors or omissions by a taxpayer can lead to significant penalties.
Crawley Mackewn Brush LLP
In its recent decision in Lavender v Miller Bernstein LLP, the Court of Appeal for Ontario overturned a summary judgment decision imposing liability on the auditor of a now defunct securities dealer in a class action brought on behalf of the dealer's clients.
Blake, Cassels & Graydon LLP
The Canadian Securities Administrators (CSA) recently issued a request for comment on proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (Proposed Instrument)
McCarthy Tétrault LLP
The Canadian Securities Administrators (the "CSA") recently issued Staff Notice 52-330 – Update on CSA Consultation Paper 52-404 Approach to Director and Audit Committee Member Independence (the "Staff Notice").
Rotfleisch & Samulovitch P.C.
Campbell v Attorney General of Canada (2018 FC 683) provides yet another example of the futility in resisting a Canada Revenue Agency tax audit.
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