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Searching Content indexed under Accounting and Audit by Norton Rose Fulbright Canada LLP ordered by Published Date Descending.
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Auditor General Provides Insight Into Inspection And Enforcement Of Toxic Substances Regulations
The Office of the Auditor General of Canada has released an audit report by the Canadian Commissioner of the Environment and Sustainable Development on the enforcement by ECCC of regulations to control toxic substances ...
Canada
19 Oct 2018
2
CSA Proposes Rule Regarding Non-GAAP And Other Financial Measures
On September 6, 2018, the Canadian Securities Administrators (CSA) issued a notice and request for comment on Proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure, ...
Canada
5 Oct 2018
3
Certainty Or Flexibility? Changing The Approach To Director And Audit Committee Member Independence
The Canadian Securities Administrators is seeking comments on its consultation paper: CSA Consultation Paper 52-404 Approach to Director and Audit Committee Member Independence (the Consultation Paper).
Canada
20 Dec 2017
4
Board Watch: More Complexity, More Committees
S&P 500 companies most frequently (37% of the time) added an executive committee.
Canada
23 Feb 2017
5
M&A Success And The Role Of Audit Committee
The role of the audit committee over the last several years continues to evolve in conjunction with the risks to business and financial reporting changes.
Canada
17 Apr 2015
6
Update To Annual Financial Statements Requirement For Consistency With IFRS Reporting
On February 25, 2015, regulations amending the annual statement requirements for federally regulated financial institutions (FRFIs) were published in the Canada Gazette.
Canada
4 Mar 2015
7
Le Pouvoir De Cotiser Par Avoir Net, Sondage Et Reconstitution Du Revenu Dans Son Texte, Son Contexte Et Son Objet
Il est acquis que la détermination du fardeau fiscal d'un contribuable est tributaire des opérations juridiques qu'il a mises en oeuvre, et ce, en deux temps.
Canada
9 Jun 2014
8
Forecasts Subject To Part XXIII.1 Claims, But Common Law Misrepresentation Found Not To Be Preferable Procedure
On February 19, 2014, the Ontario Superior Court released its decision in Trustees of the Millwright Regional Council of Ontario Pension Trust Fund v Celestica Inc.
Canada
4 Mar 2014
9
Ontario Superior Court Rules On Priorities In Insolvency Proceedings Of Environmental Orders For Historical Contamination
The Ontario Superior Court of Justice (Commercial List) has confirmed that historical environmental remediation obligations will not automatically take priority over the claims of other creditors in an insolvency, even where those obligations are framed in the form of regulatory orders.
Canada
13 Apr 2012
10
Ontario Commercial Court Rules Proceeds Of BIA Preference Action Subject To Rights Of Secured Creditors
On August 18, 2011, Mr. Justice Morawetz, of the Ontario Superior Court of Justice, released an important decision in regard to preference actions in the matter of Tucker v. Aero Inventory (UK) Limited (together with Aero Inventory plc, Aero).
Canada
30 Aug 2011
11
Ontario Court of Appeal Decision May Be Harmful for Lenders to Companies with Underfunded Defined Benefit Pension Plans
In a lengthy decision released yesterday in respect of Indalex Limited, which had been operating under the protection of the Companies' Creditors Arrangement Act (CCAA), the Ontario Court of Appeal found that the Ontario Pension Benefits Act (PBA) imposes a deemed trust over the full amount of any funding deficiency that exists when a pension plan is wound up.
Canada
13 Apr 2011
12
2010 Year In Review: Insolvency Jurisprudence In Ontario
The past twelve month period has provided a wealth of new insolvency and restructuring jurisprudence in Ontario. From the long awaited implementation of comprehensive amendments to both the "Companies’ Creditors Arrangement Act" ("CCAA") and the "Bankruptcy and Insolvency Act" ("BIA"), to the ongoing high profile insolvency proceedings of Nortel and Canwest, the Courts of Ontario have had a steady stream of issues to consider.
Canada
 
23 Feb 2011
13
A New Threat For Structured Finance Transactions: Flip Clauses Enforceable?
A recent U.S. bankruptcy case has challenged the enforceability of a common structured finance provision and exposed many highly rated transactions to the risk of downgrade and default.
Canada
12 Mar 2010
14
New Risks And Rewards For Licensors And Licensees In BIA/CCAA Amendments
On September 18, 2009, after years of Parliamentary delay dating back to 2005, wide-ranging amendments to Canada's "Companies' Creditors Arrangement Act" (CCAA) and "Bankruptcy and Insolvency Act" (BIA) (the "Amendments") came into force, providing, among other things, new protections for licensees of intellectual property.
Canada
12 Feb 2010
15
SCC Confirms No Crown Priority For Unremitted GST/QST in a Bankruptcy
On October 30, 2009, the Supreme Court of Canada released its long-anticipated decision in Quebec (Revenue) v. Caisse populaire Desjardins de Montmagny.
Canada
30 Dec 2009
16
DIP Financing Guarantees: Impediments And Approvals
Debtor-in-possession financing (“DIP financing”), which is new short-term financing obtained by an insolvent company after the commencement of an insolvency proceeding, is a recurring theme for two primary reasons.
Canada
22 Jul 2009
17
Update On Adoption Of International Financial Reporting Standards
On May 21, 2009, the Canadian Securities Administrators (CSA) issued Staff Notice 52-324 – “Issues Relating to Changeover to International Financial Reporting Standards”, an update on the changeover to international financial reporting standards (IFRS) in Canada.
Canada
9 Jun 2009
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