Searching Content indexed under Accounting and Audit by Goodmans LLP ordered by Published Date Descending.
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CSA Announces Results Of Continuous Disclosure Review For Fiscal Years 2017 And 2018
Discussion of Operations - Disclosure of Capital Spending Milestones.
20 Aug 2018
Canadian Securities Regulators Provide Update On Approach To Director And Audit Committee Member Independence
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.
2 Aug 2018
CSA Provides Revised Guidance On Disclosure Of Non-GAAP Financial Measures
The Canadian Securities Administrators have revised Staff Notice 52-306 Non-GAAP Financial Measures to provide additional guidance to issuers using non-GAAP financial measures in continuous disclosure materials.
18 Feb 2016
The Canada Not-For-Profit Corporations Act Will Come Into Force On October 17, 2011
Industry Canada has announced that the Canada Forprofit Corporations Act (the "NFP Act") will come into force on October 17, 2011.
21 Oct 2011
CSA Approves Amendments Related to Implementation of International Finance Reporting Standards
In March 2008, the Canadian Accounting Standards Board confirmed that International Financial Reporting Standards (IFRS) will apply to most Canadian public issuers and registrants for financial years beginning on or after January 1, 2011.
1 Nov 2010
Department of Finance Provides Guidance on "Normal Growth" for Income Trusts
On December 15, 2006, the Department of Finance released guidance for income trusts and other flow-through entities that qualify for the four-year transitional relief from the new income trust tax. The guidance establishes objective tests with respect to how much existing income trusts are permitted to grow without jeopardizing their transitional relief.
22 Dec 2006
Construction Liens and Bankruptcy: How Contractors Can Protect Themselves
It is an unfortunate reality in the construction industry that bankruptcies can, and do, occur. An owner, general contractor or subcontractor may become insolvent and be unable to meet its financial obligations.
18 Apr 2006
Material Difference Between Issuer’s Financial Results and Analysts’ Estimates is a Material Fact
Staff at the Ontario Securities Commission recently issued a news release regarding a warning letter sent to CP Ships Limited.
9 Aug 2005
Manitoba Announces Increases to the Manitoba Film and Video Production Tax Credit
On March 11, 2005, the Manitoba Government announced that Manitoba Film and Sound Recording Development Corporation’s base tax credit will rise from 35% to 45% of eligible Manitoba wages and salaries (or 22.5% of the total eligible production costs of an eligible film if that amount is less). This increase is in addition to the 5% frequent filming bonus for the third project shot within a two-year period in Manitoba and a 5% Rural/Northern bonus introduced last year. Combined, these incentives a
23 Mar 2005
Nova Scotia Announces Increases To The Nova Scotia Film Industry Tax Credit
On March 8, 2005, Nova Scotia Premier John Hamm announced that the Nova Scotia Government has extended the province’s film tax credit for an additional ten years. The Government also announced that it is increasing the tax credit as follows:
22 Mar 2005
British Columbia Government Announces Its Support of the BC Film Industry
On January 20, 2005, Finance Minister Colin Hansen and Premier Gordon Campbell announced BC Film tax credit rate increases for foreign and domestic productions.
27 Jan 2005
Property Tax
A review of assessment appeals, rebate applications and tax changes.
19 Jan 2005
Quebec Announces Increase to the Quebec Refundable Tax Credit for Film or Television Production Services
On December 30, 2004, the Quebec Minister of Finance, the Honourable Yves Séguin, on behalf of the Quebec Government, announced an increase in the rate of the Quebec Refundable Tax Credit for Film or Television Production Services from 11% to 20% of eligible Quebec labour costs
10 Jan 2005
Peoples Department Stores Inc. v. Wise - Supreme Court of Canada Weighs in on Duties of Directors
In Canada the Courts have unanimously ruled that directors and officers owe their fiduciary duties to the corporation at all times, even when the corporation is in the nebulous "vicinity of insolvency".
16 Nov 2004
Surplus Distribution on the Partial Wind-Up of a Pension Plan:
On July 29, 2004 the Supreme Court of Canada released its long-awaited decision in the matter of Monsanto Canada Inc. v. Superintendent of Financial Services. This decision has major funding implications for companies with defined benefit pension plans.
11 Aug 2004
SCC Goes Out of its Way to Over-Rule Cummer-Yonge
The decision of the Supreme Court of Canada in Crystalline Investments v. Domgroup (2004), 234 D.L.R. (4th) 513 appears to have ended the longstanding uncertainty in commercial leasing and bankruptcy circles caused by the Ontario High Court's decision in Cummer-Yonge Investments v. Fagot.
21 Apr 2004
2004 Budget Proposals Relating To Income Funds
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.
25 Mar 2004
The Dawn of a New Era: The Department of Public Security and Emergency Preparedness, the Canada Border Services Agency and the Canada Revenue Agency
On December 12, 2003, Prime Minister Paul Martin was sworn in as Canada's 21st Prime Minister. After taking his oath of office, Prime Minister Martin appointed his first Cabinet; and announced his plans to "change government", "build a twenty-first century economy" and "secure Canada's public health and safety.
25 Mar 2004
NYSE Releases "Frequently Asked Questions" Regarding Corporate Governance Listing Standards
On January 29, 2004, the New York Stock Exchange (NYSE) released answers to frequently asked questions (FAQs) related to its corporate governance listing standards.
2 Mar 2004
New Rules for Consumer E-Commerce
Canada has recently taken steps to standardize the rules protecting consumers who engage in internet transactions.
2 Mar 2004
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