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Searching Content indexed under Accounting and Audit by McMillan LLP ordered by Published Date Descending.
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1
CSA Consider Reforms To Determining Director And Audit Committee Member Independence
The CSA released CSA Consultation Paper 52-404 on October 26, 2017 seeking comments with respect to the current definition of independence as it pertains to director and audit committee...
Canada
23 Nov 2017
2
OSFI Releases Draft Guideline On Application Of IFRS 9 To Financial Instruments And Disclosure Obligations
On March 10, 2016, OSFI published a draft of its forthcoming guideline, IFRS 9 Financial Instruments and Disclosures, regarding the application of IFRS 9 – Financial Instruments to Federally Regulated Entities.
Canada
1 Apr 2016
3
World Transfer Pricing 2014: The Comprehensive Guide To The World’s Leading Transfer Pricing Firms
Over the last several years, the Canadian federal tax authority, the Canada Revenue Agency, has become increasingly aggressive in auditing the affairs of multinational enterprises.
Canada
2 Nov 2013
4
New Canada Not-For-Profit Corporations Act Proclaimed In Force. What Do We Do Now?
The new Canada Not-for-profit Corporations Act ("CNCA"), which received Royal Assent on June 23, 2009, has been proclaimed in force effective October 17, 2011.
Canada
17 Oct 2011
5
Distinctions With A Difference: Comparison Of Restructurings Under The CCAA With Chapter 11 Law And Practice
In Canada legislative authority is divided between the federal and provincial governments by subject matter.
Canada
28 Sep 2011
6
CRA To Fund Compliance-Related Education And Training Initiatives
On February 18, 2009, the Minister of National Revenue invited charities and certain non-profit organizations to submit project proposals for funding consideration under the Canada Revenue Agency’s Charities Partnership and Outreach Program (the “Charitable Funding Program”).
Canada
30 Mar 2009
7
Wage Earner Protection Program Act And Certain Other Amendments To The BIA Now In Force
On July 7, 2008 specific provisions of the Insolvency Reform Act, 2005 and the Insolvency Reform Act, 2007 were proclaimed into force by Order in Council.
Canada
 
30 Jul 2008
8
Insolvency Along the NAFTA Highways: What You Need To Know
The relationship between Canada and the United States is one of the closest and most extensive in the world.
Canada
17 Jul 2008
9
The Elimination Of Non-Resident Withholding Tax On Interest: An Update For U.S. Lenders And Other Participants In The Canadian Corporate Debt Market
On September 21, 2007, Canada and the United States signed the widely anticipated 5th protocol (the “Protocol”) to the Canada-U.S. Tax Treaty (the “Treaty”).
Canada
11 Oct 2007
10
Deepening Insolvency: Will The U.S. Theory Be Adopted In Canada?
In the United States, claims for “deepening insolvency” have been advanced against lenders and investment bankers to insolvent companies as well as against the officers and directors of insolvent companies. Experience suggests that developments in U.S. commercial laws tend to be imported north of the border.
Canada
12 Jul 2007
11
STA Alert: Why Your Pledges Of Limited Partnership Units May Be Ticking Time Bombs Under The Securities Transfer Act, 2006
May 1, 2007 is an important date for any lender whose loans are secured by pledges of securities, especially partnership interests, because April 30, 2007 marks the end of the four-month transitional period provided under the new Securities Transfer Act, 2006. If you took a pledge of partnership units before January 1, 2007, you may be at risk of losing the benefit of your security to third parties or a trustee in bankruptcy of your borrower unless you act before May 1, 2007.
Canada
12 Apr 2007
12
Why Your Pledges Of Limited Partnership Units May Be Ticking Time Bombs Under The Securities Transfer Act, 2006
May 1, 2007 is an important date for any lender whose loans are secured by pledges of securities, especially partnership interests, because April 30, 2007 marks the end of the four-month transitional period provided under the new Securities Transfer Act, 2006 (the "STA").
Canada
4 Apr 2007
13
The Auditor As Monitor In CCAA Proceedings - What Is The Debate?
There has been considerable but largely private debate amongst senior insolvency professionals regarding whether it is appropriate for the auditor of a company to act as its monitor in proceedings under the Companies’ Creditors Arrangement Act 1 (CCAA).
Canada
10 Nov 2006
14
T.C.T. Logistics Inc.: Successor Employer Issues In Insolvency
On July 27, 2006, the Supreme Court of Canada released its decision in GMAC Commercial Credit Corporation and T.C.T. Logistics Inc. et. al v. Wood & Allied Workers of Canada, Local 700. In a 7 to 1 decision, the Supreme Court confirmed that (i) the Bankruptcy Court does not have jurisdiction to decide whether an interim receiver is a successor employer within the meaning of the Labour Relations Act, 1995; and (ii) the test for leave to commence proceedings against a trustee in bankruptcy or
Canada
 
28 Sep 2006
15
Liability for Air Navigation and Airport Service Charges
Aircraft lessors and financiers may be held liable for Canadian air navigation and airport service charges incurred by airlines operating the aircraft as a result of a recent decision by the Supreme Court of Canada.
Canada
10 Aug 2006
16
An Overview of Canadian Insolvency Law and Cross-Border Considerations
Canada has a federal system of government. Legislative jurisdiction is divided between the federal legislature (Parliament) and the legislatures of Canada’s 10 provinces. Bankruptcy and insolvency is a matter of federal jurisdiction. Accordingly, in principle, bankruptcy and insolvency law and practise should be uniform across Canada.
Canada
 
21 Apr 2006
17
BC Court Expands Rights Of Unpaid Suppliers
In an apparent departure from the interpretations previously given to section 81.1 of the Bankruptcy and Insolvency Act ("BIA"), the British Columbia Court of Appeal held that commingled fungible goods may be "identifiable" for the purposes of repossession by an unpaid supplier. The decision in Port Alice Specialty Cellulose Inc. Estate (Trustee of) v. ConocoPhillips Co. creates uncertainty for ABLs and other lenders that lend on the security of inventory and may trigger a re-examination of borr
Canada
 
22 Mar 2006
18
Flawed Canadian Insolvency Law Reform Enacted?
On November 25, 2005, the Canadian Parliament enacted new legislation that will materially reform Canada's principal business insolvency statutes. As a result of the stated disappointment of the Senate committee charged with reviewing the reform package, the legislation will not be proclaimed into force before June 30, 2006.
Canada
14 Dec 2005
19
Divisional Court Upholds Decision Requiring Unionized Employer to Pay Ontario Health Premium
In a somewhat controversial case, the Ontario Divisional Court recently upheld an arbitrator’s decision requiring an employer to pay the Ontario Health Premium on behalf of its employees.
Canada
13 Dec 2005
20
Wind Power Financing In Canada And The U.S.
The financing of wind farms in North America is heavily dependent upon the tax incentives available to investors in each local jurisdiction.
Canada
25 Aug 2005
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